https://www.taxtmi.com/manuals?id=4455 The concept of Permanent Establishment determines source state taxing rights where an enterprise carries on business through a fixed place of business or via an agent who habitually concludes contracts; preparatory or auxiliary activities are excluded unless combined to form a cohesive operation or linked to a related enterprise's PE. The UN Model broadens the OECD approach by lowering thresholds for construction and recognizing service and insurance PEs. Indian law uses the broader concept of Business Connection, which can exist independently of PE. en-us Thu, 01 Feb 2024 18:00:00 +0530 Wed, 14 Feb 2024 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4455 The concept of Permanent Establishment determines source state taxing rights where an enterprise carries on business through a fixed place of business or via an agent who habitually concludes contracts; preparatory or auxiliary activities are excluded unless combined to form a cohesive operation or linked to a related enterprise's PE. The UN Model broadens the OECD approach by lowering thresholds for construction and recognizing service and insurance PEs. Indian law uses the broader concept of Business Connection, which can exist independently of PE. Manuals Income Tax Thu, 01 Feb 2024 18:00:00 +0530 https://www.taxtmi.com/manuals?id=4455