https://www.taxtmi.com/acts?id=18155 Permanent establishment is a fixed place of business through which an enterprise carries on business, with specified examples; preparatory or auxiliary activities such as storage, display, purchasing or information gathering are excluded. Construction sites and service activities give rise to a permanent establishment only when they exceed the duration threshold. Agency rules deem a dependent agent who can conclude contracts, maintains stock for delivery, or habitually secures orders to create a permanent establishment, while independent agents acting in the ordinary course do not, and insurance agencies through non-independent persons also create a permanent establishment. en-us Thu, 13 Feb 2014 12:03:34 +0530 Thu, 24 Oct 2024 10:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18155 Permanent establishment is a fixed place of business through which an enterprise carries on business, with specified examples; preparatory or auxiliary activities such as storage, display, purchasing or information gathering are excluded. Construction sites and service activities give rise to a permanent establishment only when they exceed the duration threshold. Agency rules deem a dependent agent who can conclude contracts, maintains stock for delivery, or habitually secures orders to create a permanent establishment, while independent agents acting in the ordinary course do not, and insurance agencies through non-independent persons also create a permanent establishment. Act-Rules DTAA Thu, 13 Feb 2014 12:03:34 +0530 https://www.taxtmi.com/acts?id=18155