https://www.taxtmi.com/acts?id=44783 Article 5 defines as a fixed place of business and lists examples including management, branch, office, factory, workshop, sales outlet, warehouses providing storage for others, agricultural and extraction sites. It treats prolonged building sites, construction/installation projects and prolonged furnishing of services through personnel as permanent establishments. Exclusions cover preparatory or auxiliary activities such as mere storage, display, processing by another, purchasing, or information collection. Dependent agents with authority to conclude contracts, maintaining stock for delivery, or habitually securing orders create a permanent establishment, while independent agents acting in the ordinary course of business do not. en-us Wed, 16 Oct 2024 15:03:01 +0530 Tue, 22 Oct 2024 13:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44783 Article 5 defines as a fixed place of business and lists examples including management, branch, office, factory, workshop, sales outlet, warehouses providing storage for others, agricultural and extraction sites. It treats prolonged building sites, construction/installation projects and prolonged furnishing of services through personnel as permanent establishments. Exclusions cover preparatory or auxiliary activities such as mere storage, display, processing by another, purchasing, or information collection. Dependent agents with authority to conclude contracts, maintaining stock for delivery, or habitually securing orders create a permanent establishment, while independent agents acting in the ordinary course of business do not. Act-Rules DTAA Wed, 16 Oct 2024 15:03:01 +0530 https://www.taxtmi.com/acts?id=44783