https://www.taxtmi.com/acts?id=18204 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including specified types of premises and activities; construction, services by personnel, and offshore exploration can qualify when they exceed prescribed durations. Exclusions cover purely preparatory or auxiliary uses of premises, storage, display, delivery, stock for processing, purchasing or information collection, and combinations thereof. Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains stock for delivery, or secures orders for the enterprise; independent agents acting in the ordinary course do not create a permanent establishment unless they act almost exclusively for the enterprise or on non-arm's-length terms. Control or ownership links alone are insufficient. en-us Fri, 21 Mar 2014 17:05:07 +0530 Mon, 25 Nov 2024 17:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18204 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including specified types of premises and activities; construction, services by personnel, and offshore exploration can qualify when they exceed prescribed durations. Exclusions cover purely preparatory or auxiliary uses of premises, storage, display, delivery, stock for processing, purchasing or information collection, and combinations thereof. Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains stock for delivery, or secures orders for the enterprise; independent agents acting in the ordinary course do not create a permanent establishment unless they act almost exclusively for the enterprise or on non-arm's-length terms. Control or ownership links alone are insufficient. Act-Rules DTAA Fri, 21 Mar 2014 17:05:07 +0530 https://www.taxtmi.com/acts?id=18204