https://www.taxtmi.com/acts?id=43451 Article 5 defines as a fixed place of business and enumerates typical forms (management, branch, office, factory, workshop, sales outlet, warehouse, agricultural and resource extraction sites). It treats construction, installation and service activities as establishing a permanent establishment when they exceed specified duration thresholds, while excluding premises used solely for preparatory or auxiliary activities such as storage, display, purchasing, information collection or processing by another enterprise. Agency rules deem an enterprise to have a permanent establishment where a representative habitually concludes contracts, maintains delivery stock, or secures orders, whereas independent agents acting in the ordinary course do not create a permanent establishment. en-us Mon, 08 Jul 2024 16:18:13 +0530 Wed, 04 Dec 2024 17:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43451 Article 5 defines as a fixed place of business and enumerates typical forms (management, branch, office, factory, workshop, sales outlet, warehouse, agricultural and resource extraction sites). It treats construction, installation and service activities as establishing a permanent establishment when they exceed specified duration thresholds, while excluding premises used solely for preparatory or auxiliary activities such as storage, display, purchasing, information collection or processing by another enterprise. Agency rules deem an enterprise to have a permanent establishment where a representative habitually concludes contracts, maintains delivery stock, or secures orders, whereas independent agents acting in the ordinary course do not create a permanent establishment. Act-Rules DTAA Mon, 08 Jul 2024 16:18:13 +0530 https://www.taxtmi.com/acts?id=43451