https://www.taxtmi.com/acts?id=18940 Permanent establishment arises when an enterprise of one Contracting State carries on business in the other through a fixed place of business or through persons whose activities create a taxable presence. Fixed places include management offices, branches, factories, workshops, sales outlets, warehouses for third-party storage, agricultural and resource extraction sites. Construction, installation or assembly projects and service provision by personnel become permanent establishments when carried on beyond prescribed temporal thresholds. Exclusions apply for purely preparatory or auxiliary activities and for independent agents acting in the ordinary course of business; dependent agents and certain insurance activities may create a permanent establishment. en-us Mon, 01 Sep 2014 13:00:53 +0530 Mon, 18 Nov 2024 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18940 Permanent establishment arises when an enterprise of one Contracting State carries on business in the other through a fixed place of business or through persons whose activities create a taxable presence. Fixed places include management offices, branches, factories, workshops, sales outlets, warehouses for third-party storage, agricultural and resource extraction sites. Construction, installation or assembly projects and service provision by personnel become permanent establishments when carried on beyond prescribed temporal thresholds. Exclusions apply for purely preparatory or auxiliary activities and for independent agents acting in the ordinary course of business; dependent agents and certain insurance activities may create a permanent establishment. Act-Rules DTAA Mon, 01 Sep 2014 13:00:53 +0530 https://www.taxtmi.com/acts?id=18940