https://www.taxtmi.com/acts?id=20715 A permanent establishment is a fixed place of business through which an enterprise conducts business, with examples including management, branch, office, factory, warehouse, sales premises and resource extraction sites. Activity-based PEs arise for construction or installation projects and drilling rigs used beyond 183 days, and for services furnished through personnel aggregating more than 91 days in any twelve-month period. Preparatory or auxiliary activities, storage, display, purchasing, information collection and maintained stocks for processing are excluded. Agency rules attribute PE where non-independent agents habitually conclude contracts, maintain delivery stock, or secure orders almost wholly for the enterprise. Insurance PE arises when premiums are collected or risks insured through non-independent agents. en-us Mon, 28 Mar 2016 14:20:53 +0530 Thu, 28 Nov 2024 16:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20715 A permanent establishment is a fixed place of business through which an enterprise conducts business, with examples including management, branch, office, factory, warehouse, sales premises and resource extraction sites. Activity-based PEs arise for construction or installation projects and drilling rigs used beyond 183 days, and for services furnished through personnel aggregating more than 91 days in any twelve-month period. Preparatory or auxiliary activities, storage, display, purchasing, information collection and maintained stocks for processing are excluded. Agency rules attribute PE where non-independent agents habitually conclude contracts, maintain delivery stock, or secure orders almost wholly for the enterprise. Insurance PE arises when premiums are collected or risks insured through non-independent agents. Act-Rules DTAA Mon, 28 Mar 2016 14:20:53 +0530 https://www.taxtmi.com/acts?id=20715