https://www.taxtmi.com/acts?id=16562 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including listed examples; building sites and service provision create a permanent establishment only when they exceed specified duration thresholds. Preparatory or auxiliary activities are excluded. A dependent agent with authority to conclude contracts, a habitual stock for delivery, or habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course generally do not. Special rules apply to insurance enterprises and corporate control does not alone create a permanent establishment. en-us Wed, 30 May 2012 15:44:20 +0530 Tue, 19 Nov 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16562 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including listed examples; building sites and service provision create a permanent establishment only when they exceed specified duration thresholds. Preparatory or auxiliary activities are excluded. A dependent agent with authority to conclude contracts, a habitual stock for delivery, or habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course generally do not. Special rules apply to insurance enterprises and corporate control does not alone create a permanent establishment. Act-Rules DTAA Wed, 30 May 2012 15:44:20 +0530 https://www.taxtmi.com/acts?id=16562