https://www.taxtmi.com/acts?id=15164 A permanent establishment is a fixed place of business through which an enterprise's business is carried on, including management offices, branches, factories, sales outlets, warehouses, agricultural sites and resource extraction locations. Temporary building or construction projects and service provision by enterprise personnel become a permanent establishment when they exceed specified duration thresholds. Exclusions cover purely storage, display, delivery, stock maintenance for processing, purchasing, information collection, and preparatory or auxiliary activities. Dependent agents with contract authority or habitually securing orders, and insurance enterprises collecting premiums or insuring risks via non independent agents, can create a permanent establishment; independent agents acting in the ordinary course of business do not. en-us Mon, 12 Sep 2011 18:29:20 +0530 Sat, 31 Aug 2024 13:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15164 A permanent establishment is a fixed place of business through which an enterprise's business is carried on, including management offices, branches, factories, sales outlets, warehouses, agricultural sites and resource extraction locations. Temporary building or construction projects and service provision by enterprise personnel become a permanent establishment when they exceed specified duration thresholds. Exclusions cover purely storage, display, delivery, stock maintenance for processing, purchasing, information collection, and preparatory or auxiliary activities. Dependent agents with contract authority or habitually securing orders, and insurance enterprises collecting premiums or insuring risks via non independent agents, can create a permanent establishment; independent agents acting in the ordinary course of business do not. Act-Rules DTAA Mon, 12 Sep 2011 18:29:20 +0530 https://www.taxtmi.com/acts?id=15164