https://www.taxtmi.com/acts?id=19005 The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples and treating building sites, construction or installation projects and service provision by personnel as creating a permanent establishment only where activities exceed six months (or aggregate more than six months in any 12 month period for services). It sets out exclusions for activities of a preparatory or auxiliary character and establishes dependent agent rules that attribute a permanent establishment to an enterprise when such agents habitually conclude contracts, maintain stocks for regular delivery, or secure orders almost exclusively, while excluding independent agents acting in the ordinary course of business. en-us Wed, 15 Oct 2014 09:32:24 +0530 Wed, 13 Nov 2024 16:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19005 The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples and treating building sites, construction or installation projects and service provision by personnel as creating a permanent establishment only where activities exceed six months (or aggregate more than six months in any 12 month period for services). It sets out exclusions for activities of a preparatory or auxiliary character and establishes dependent agent rules that attribute a permanent establishment to an enterprise when such agents habitually conclude contracts, maintain stocks for regular delivery, or secure orders almost exclusively, while excluding independent agents acting in the ordinary course of business. Act-Rules DTAA Wed, 15 Oct 2014 09:32:24 +0530 https://www.taxtmi.com/acts?id=19005