https://www.taxtmi.com/acts?id=17998 A permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales outlets, warehouses for storage for others, agricultural sites, and extraction sites. Construction or installation projects and furnishing of services through personnel create a permanent establishment only when they exceed specified duration thresholds. Exclusions include use of facilities solely for storage/display, maintenance of stock for storage/display or processing by another, purchasing or information gathering premises, and preparatory or auxiliary activities. Dependent agents with authority to conclude contracts, maintaining stock for delivery, or securing orders predominantly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course of business do not. Corporate control alone does not constitute a permanent establishment. en-us Mon, 22 Jul 2013 16:41:58 +0530 Sat, 16 Nov 2024 13:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17998 A permanent establishment is a fixed place of business through which an enterprise carries on business, including management, branches, offices, factories, workshops, sales outlets, warehouses for storage for others, agricultural sites, and extraction sites. Construction or installation projects and furnishing of services through personnel create a permanent establishment only when they exceed specified duration thresholds. Exclusions include use of facilities solely for storage/display, maintenance of stock for storage/display or processing by another, purchasing or information gathering premises, and preparatory or auxiliary activities. Dependent agents with authority to conclude contracts, maintaining stock for delivery, or securing orders predominantly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course of business do not. Corporate control alone does not constitute a permanent establishment. Act-Rules DTAA Mon, 22 Jul 2013 16:41:58 +0530 https://www.taxtmi.com/acts?id=17998