https://www.taxtmi.com/acts?id=16743 The Article defines permanent establishment as a fixed place of business through which an enterprise carries on business and lists qualifying forms; it sets duration thresholds for construction and service projects to qualify as a permanent establishment, excludes solely preparatory or auxiliary activities from being a permanent establishment, treats dependent agents who habitually conclude contracts or secure orders predominantly for the enterprise as creating a permanent establishment, exempts agents of independent status acting in the ordinary course of business, and provides that mere control or affiliation between resident companies does not alone create a permanent establishment. en-us Tue, 31 Jul 2012 11:34:03 +0530 Sat, 16 Nov 2024 12:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16743 The Article defines permanent establishment as a fixed place of business through which an enterprise carries on business and lists qualifying forms; it sets duration thresholds for construction and service projects to qualify as a permanent establishment, excludes solely preparatory or auxiliary activities from being a permanent establishment, treats dependent agents who habitually conclude contracts or secure orders predominantly for the enterprise as creating a permanent establishment, exempts agents of independent status acting in the ordinary course of business, and provides that mere control or affiliation between resident companies does not alone create a permanent establishment. Act-Rules DTAA Tue, 31 Jul 2012 11:34:03 +0530 https://www.taxtmi.com/acts?id=16743