https://www.taxtmi.com/acts?id=37636 The Article defines permanent establishment as a fixed place of business and lists typical examples; it creates PE by prolonged construction, installation or drilling projects and by sustained furnishing of services through personnel. It excludes purely preparatory or auxiliary activities and certain storage, display or purchasing functions, and treats dependent agents, independent agents and insurance enterprises differently for PE attribution. en-us Thu, 19 Sep 2019 12:12:19 +0530 Tue, 26 Nov 2024 17:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37636 The Article defines permanent establishment as a fixed place of business and lists typical examples; it creates PE by prolonged construction, installation or drilling projects and by sustained furnishing of services through personnel. It excludes purely preparatory or auxiliary activities and certain storage, display or purchasing functions, and treats dependent agents, independent agents and insurance enterprises differently for PE attribution. Act-Rules DTAA Thu, 19 Sep 2019 12:12:19 +0530 https://www.taxtmi.com/acts?id=37636