https://www.taxtmi.com/acts?id=15055 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, extraction sites, sales outlets, farms and paid-storage warehouses. Construction sites and service-provision through personnel can constitute a permanent establishment if they endure beyond specified durations. Exclusions cover solely preparatory or auxiliary activities such as storage, display, purchasing, information collection, processing by another enterprise, and combinations thereof. Agency rules attribute a permanent establishment to an enterprise where a representative habitually concludes contracts, maintains a stock of goods for delivery, or secures orders on the enterprise's behalf; independent agents acting in their ordinary course do not create such a presence. en-us Tue, 30 Aug 2011 14:22:40 +0530 Thu, 28 Nov 2024 12:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15055 is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, extraction sites, sales outlets, farms and paid-storage warehouses. Construction sites and service-provision through personnel can constitute a permanent establishment if they endure beyond specified durations. Exclusions cover solely preparatory or auxiliary activities such as storage, display, purchasing, information collection, processing by another enterprise, and combinations thereof. Agency rules attribute a permanent establishment to an enterprise where a representative habitually concludes contracts, maintains a stock of goods for delivery, or secures orders on the enterprise's behalf; independent agents acting in their ordinary course do not create such a presence. Act-Rules DTAA Tue, 30 Aug 2011 14:22:40 +0530 https://www.taxtmi.com/acts?id=15055