https://www.taxtmi.com/acts?id=44721 The text defines permanent establishment as a fixed place of business including management, branch, office, factory, warehouse, extraction sites and construction projects, and deems provision of services or hire of plant for mineral oil prospecting to constitute a permanent establishment. It sets out specific activity exemptions for preparatory or auxiliary functions (storage, display, stock maintenance, purchasing, information gathering and combinations thereof) as modified by the Multilateral Instrument. Agency rules deem a permanent establishment where a non independent person habitually concludes contracts, maintains stocks for delivery, or secures orders predominantly for the enterprise, while independent agents acting in the ordinary course do not create such status; insurance premium collection through non independent agents also creates a permanent establishment except for reinsurance. en-us Wed, 16 Oct 2024 14:18:59 +0530 Tue, 22 Oct 2024 15:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44721 The text defines permanent establishment as a fixed place of business including management, branch, office, factory, warehouse, extraction sites and construction projects, and deems provision of services or hire of plant for mineral oil prospecting to constitute a permanent establishment. It sets out specific activity exemptions for preparatory or auxiliary functions (storage, display, stock maintenance, purchasing, information gathering and combinations thereof) as modified by the Multilateral Instrument. Agency rules deem a permanent establishment where a non independent person habitually concludes contracts, maintains stocks for delivery, or secures orders predominantly for the enterprise, while independent agents acting in the ordinary course do not create such status; insurance premium collection through non independent agents also creates a permanent establishment except for reinsurance. Act-Rules DTAA Wed, 16 Oct 2024 14:18:59 +0530 https://www.taxtmi.com/acts?id=44721