https://www.taxtmi.com/acts?id=16775 The DTAA defines permanent establishment by reference to a fixed place of business and enumerated examples, and converts certain prolonged activities-construction projects, sustained service provision through personnel, and offshore resource operations-into permanent establishments based on duration thresholds. Exclusions cover premises used solely for storage, display, occasional delivery, stock maintenance for processing, purchasing, information collection, and other preparatory or auxiliary activities. Agency rules treat enterprises as having a permanent establishment when a person habitually concludes contracts, maintains delivery stock, or secures orders, while independent agents acting in their ordinary course are excluded. en-us Tue, 31 Jul 2012 12:20:18 +0530 Tue, 26 Nov 2024 10:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16775 The DTAA defines permanent establishment by reference to a fixed place of business and enumerated examples, and converts certain prolonged activities-construction projects, sustained service provision through personnel, and offshore resource operations-into permanent establishments based on duration thresholds. Exclusions cover premises used solely for storage, display, occasional delivery, stock maintenance for processing, purchasing, information collection, and other preparatory or auxiliary activities. Agency rules treat enterprises as having a permanent establishment when a person habitually concludes contracts, maintains delivery stock, or secures orders, while independent agents acting in their ordinary course are excluded. Act-Rules DTAA Tue, 31 Jul 2012 12:20:18 +0530 https://www.taxtmi.com/acts?id=16775