https://www.taxtmi.com/acts?id=34169 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, workshops, sales outlets, warehouses for others, farms and places of extraction. Building sites and construction or installation projects and furnishing of services by personnel qualify when they exceed specified duration thresholds. Exclusions cover solely storage, display, stock for processing, purchasing, information collection and preparatory or auxiliary activities. Agency rules treat non independent agents who habitually conclude contracts, maintain stock for delivery, or secure orders as creating a permanent establishment; independent agents acting in the ordinary course do not. en-us Fri, 28 Dec 2018 16:37:25 +0530 Wed, 20 Nov 2024 18:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34169 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, workshops, sales outlets, warehouses for others, farms and places of extraction. Building sites and construction or installation projects and furnishing of services by personnel qualify when they exceed specified duration thresholds. Exclusions cover solely storage, display, stock for processing, purchasing, information collection and preparatory or auxiliary activities. Agency rules treat non independent agents who habitually conclude contracts, maintain stock for delivery, or secure orders as creating a permanent establishment; independent agents acting in the ordinary course do not. Act-Rules DTAA Fri, 28 Dec 2018 16:37:25 +0530 https://www.taxtmi.com/acts?id=34169