https://www.taxtmi.com/acts?id=43944 The Article defines permanent establishment as a fixed place of business including enumerated examples and sets time based thresholds for construction and service provision PEs. It excludes purely preparatory or auxiliary activities (such as storage, display, purchasing, processing by another enterprise, or information collection) from constituting a PE. Agency rules deem an enterprise to have a PE where a non independent agent habitually concludes contracts, maintains a delivery stock, or secures orders for the enterprise; independent agents acting in their ordinary course are excluded. Insurance premium collection or risk insurance through non independent persons also constitutes a PE, while mere corporate control does not. en-us Wed, 28 Aug 2024 12:39:03 +0530 Wed, 28 Aug 2024 12:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43944 The Article defines permanent establishment as a fixed place of business including enumerated examples and sets time based thresholds for construction and service provision PEs. It excludes purely preparatory or auxiliary activities (such as storage, display, purchasing, processing by another enterprise, or information collection) from constituting a PE. Agency rules deem an enterprise to have a PE where a non independent agent habitually concludes contracts, maintains a delivery stock, or secures orders for the enterprise; independent agents acting in their ordinary course are excluded. Insurance premium collection or risk insurance through non independent persons also constitutes a PE, while mere corporate control does not. Act-Rules DTAA Wed, 28 Aug 2024 12:39:03 +0530 https://www.taxtmi.com/acts?id=43944