https://www.taxtmi.com/acts?id=18235 A permanent establishment is a fixed place of business including management, branch, office, factory, workshop, sales outlet, warehouse for third party storage, agricultural sites, and extraction locations; building sites, construction or installation projects and furnished services by personnel also constitute a permanent establishment when they continue beyond prescribed time thresholds. Exclusions apply for activities that are solely preparatory or auxiliary-such as storage, display, purchasing, information gathering, processing by another enterprise, or occasional exhibitions. An enterprise is attributed a permanent establishment through a person in the State who habitually concludes contracts, maintains stock for regular delivery, or secures orders, while an independent agent acting in the ordinary course of business is generally excluded. en-us Sun, 23 Mar 2014 14:52:12 +0530 Wed, 28 Aug 2024 15:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18235 A permanent establishment is a fixed place of business including management, branch, office, factory, workshop, sales outlet, warehouse for third party storage, agricultural sites, and extraction locations; building sites, construction or installation projects and furnished services by personnel also constitute a permanent establishment when they continue beyond prescribed time thresholds. Exclusions apply for activities that are solely preparatory or auxiliary-such as storage, display, purchasing, information gathering, processing by another enterprise, or occasional exhibitions. An enterprise is attributed a permanent establishment through a person in the State who habitually concludes contracts, maintains stock for regular delivery, or secures orders, while an independent agent acting in the ordinary course of business is generally excluded. Act-Rules DTAA Sun, 23 Mar 2014 14:52:12 +0530 https://www.taxtmi.com/acts?id=18235