https://www.taxtmi.com/acts?id=15116 Permanent establishment is a fixed place of business through which an enterprise's business is carried on, including management, branch, office, factory, workshop, sales outlet, warehouses for storage services, agricultural sites and resource extraction. Building sites and construction or assembly projects become a permanent establishment if they exceed a specified duration; furnishing services through personnel becomes a permanent establishment when activities for the same or connected project continue beyond an aggregate threshold within any 12 month period. Dependent agents with authority to conclude contracts, agents maintaining stock for regular delivery, or agents habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course do not. Exclusions cover solely preparatory or auxiliary activities; insurance enterprises and control by related companies are addressed by separate rules. en-us Tue, 30 Aug 2011 15:23:32 +0530 Fri, 22 Nov 2024 14:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15116 Permanent establishment is a fixed place of business through which an enterprise's business is carried on, including management, branch, office, factory, workshop, sales outlet, warehouses for storage services, agricultural sites and resource extraction. Building sites and construction or assembly projects become a permanent establishment if they exceed a specified duration; furnishing services through personnel becomes a permanent establishment when activities for the same or connected project continue beyond an aggregate threshold within any 12 month period. Dependent agents with authority to conclude contracts, agents maintaining stock for regular delivery, or agents habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course do not. Exclusions cover solely preparatory or auxiliary activities; insurance enterprises and control by related companies are addressed by separate rules. Act-Rules DTAA Tue, 30 Aug 2011 15:23:32 +0530 https://www.taxtmi.com/acts?id=15116