https://www.taxtmi.com/acts?id=23466 A permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branches, offices, factories, workshops, sales outlets, warehouses providing storage for others, agricultural sites, and extraction sites. Construction or installation projects and the provision of services through personnel qualify as a permanent establishment when they exceed specified temporal thresholds. Exclusions cover facilities used solely for storage, display, processing by another enterprise, purchasing, information collection, or preparatory or auxiliary activities. Agency and insurance arrangements can also create a permanent establishment where an agent habitually concludes contracts, maintains stock for delivery, secures orders, or where insurance premiums are collected through a non-independent agent. en-us Tue, 17 Jan 2017 10:02:22 +0530 Thu, 14 Nov 2024 16:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23466 A permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management, branches, offices, factories, workshops, sales outlets, warehouses providing storage for others, agricultural sites, and extraction sites. Construction or installation projects and the provision of services through personnel qualify as a permanent establishment when they exceed specified temporal thresholds. Exclusions cover facilities used solely for storage, display, processing by another enterprise, purchasing, information collection, or preparatory or auxiliary activities. Agency and insurance arrangements can also create a permanent establishment where an agent habitually concludes contracts, maintains stock for delivery, secures orders, or where insurance premiums are collected through a non-independent agent. Act-Rules DTAA Tue, 17 Jan 2017 10:02:22 +0530 https://www.taxtmi.com/acts?id=23466