https://www.taxtmi.com/article/detailed?id=11461 Permanent establishment (PE) requires a substantive link between business activity and a fixed place in the source state through which income-generating activities are carried on; tests include a fixed place of business, business activity being conducted through that place, and that activity being income-generating rather than preparatory or auxiliary. Article 5 sets out fixed place PE, inclusive examples, duration-based construction/installation and service PE rules, and exclusions for preparatory or auxiliary activities, while agency provisions treat dependent agents as creating PE where they habitually conclude contracts or maintain stock for delivery. en-us Sat, 03 Jun 2023 08:57:01 +0530 Sat, 03 Jun 2023 10:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11461 Permanent establishment (PE) requires a substantive link between business activity and a fixed place in the source state through which income-generating activities are carried on; tests include a fixed place of business, business activity being conducted through that place, and that activity being income-generating rather than preparatory or auxiliary. Article 5 sets out fixed place PE, inclusive examples, duration-based construction/installation and service PE rules, and exclusions for preparatory or auxiliary activities, while agency provisions treat dependent agents as creating PE where they habitually conclude contracts or maintain stock for delivery. Articles Income Tax Sat, 03 Jun 2023 08:57:01 +0530 https://www.taxtmi.com/article/detailed?id=11461