https://www.taxtmi.com/acts?id=16853 The Article defines permanent establishment as a fixed place of business carrying on enterprise activities and lists illustrative forms (management place, branch, office, factory, workshop, sales outlet, warehouse for others, agricultural sites, and resource extraction sites). It treats construction and installation projects and the furnishing of services through personnel as creating a permanent establishment where they exceed specified durations, while excluding solely preparatory or auxiliary fixed places. Agency provisions deem an enterprise to have a permanent establishment when a person habitually concludes contracts, maintains delivery stock, or secures orders for the enterprise, subject to an independent agent exception; insurance collection by non-independent agents also creates a nexus. en-us Fri, 03 Aug 2012 18:30:42 +0530 Sat, 30 Nov 2024 13:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16853 The Article defines permanent establishment as a fixed place of business carrying on enterprise activities and lists illustrative forms (management place, branch, office, factory, workshop, sales outlet, warehouse for others, agricultural sites, and resource extraction sites). It treats construction and installation projects and the furnishing of services through personnel as creating a permanent establishment where they exceed specified durations, while excluding solely preparatory or auxiliary fixed places. Agency provisions deem an enterprise to have a permanent establishment when a person habitually concludes contracts, maintains delivery stock, or secures orders for the enterprise, subject to an independent agent exception; insurance collection by non-independent agents also creates a nexus. Act-Rules DTAA Fri, 03 Aug 2012 18:30:42 +0530 https://www.taxtmi.com/acts?id=16853