https://www.taxtmi.com/acts?id=19050 A permanent establishment arises from a fixed place of business where an enterprise carries on activities, including management offices, branches, factories, warehouses, resource extraction sites, and building or installation projects meeting duration or charge thresholds. Preparatory or auxiliary activities, storage or display, stock maintenance for processing, purchasing, information collection, advertising, and ordinary independent agents do not constitute a permanent establishment, unless other fixed places exist or an agent acts almost exclusively for the enterprise; corporate control alone is insufficient to create one. en-us Tue, 02 Dec 2014 13:13:55 +0530 Tue, 02 Dec 2014 13:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19050 A permanent establishment arises from a fixed place of business where an enterprise carries on activities, including management offices, branches, factories, warehouses, resource extraction sites, and building or installation projects meeting duration or charge thresholds. Preparatory or auxiliary activities, storage or display, stock maintenance for processing, purchasing, information collection, advertising, and ordinary independent agents do not constitute a permanent establishment, unless other fixed places exist or an agent acts almost exclusively for the enterprise; corporate control alone is insufficient to create one. Act-Rules DTAA Tue, 02 Dec 2014 13:13:55 +0530 https://www.taxtmi.com/acts?id=19050