https://www.taxtmi.com/acts?id=37724 Permanent establishment is a fixed place of business in which an enterprise's business is wholly or partly carried on and includes places such as a place of management, branch, office, factory, warehouse, extraction sites, and building sites or construction projects that continue beyond six months. Dependent agents who habitually negotiate contracts, maintain delivery stock, or secure orders predominantly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course do not. Exclusions cover solely storage or preparatory/auxiliary activities and control between related resident companies does not by itself create a permanent establishment. Entertainers and athletes performing in the other State also create a permanent establishment unless substantially publicly funded. en-us Thu, 19 Sep 2019 17:24:19 +0530 Tue, 26 Nov 2024 10:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37724 Permanent establishment is a fixed place of business in which an enterprise's business is wholly or partly carried on and includes places such as a place of management, branch, office, factory, warehouse, extraction sites, and building sites or construction projects that continue beyond six months. Dependent agents who habitually negotiate contracts, maintain delivery stock, or secure orders predominantly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course do not. Exclusions cover solely storage or preparatory/auxiliary activities and control between related resident companies does not by itself create a permanent establishment. Entertainers and athletes performing in the other State also create a permanent establishment unless substantially publicly funded. Act-Rules DTAA Thu, 19 Sep 2019 17:24:19 +0530 https://www.taxtmi.com/acts?id=37724