https://www.taxtmi.com/acts?id=44939 Permanent establishment is a fixed place of business through which an enterprise's business is carried on, with specified examples and a time-based rule for construction or installation projects. Preparatory or auxiliary activities and certain storage, display, purchasing or information-collection uses are excluded, but the MLI narrows those exemptions where combined activities are not preparatory or auxiliary or where the same or closely related enterprises carry on complementary activities at the same or another place. Agency and commissionaire provisions treat dependent agents who habitually conclude contracts or act almost exclusively for related enterprises as creating a permanent establishment. en-us Wed, 16 Oct 2024 17:17:57 +0530 Tue, 22 Oct 2024 14:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44939 Permanent establishment is a fixed place of business through which an enterprise's business is carried on, with specified examples and a time-based rule for construction or installation projects. Preparatory or auxiliary activities and certain storage, display, purchasing or information-collection uses are excluded, but the MLI narrows those exemptions where combined activities are not preparatory or auxiliary or where the same or closely related enterprises carry on complementary activities at the same or another place. Agency and commissionaire provisions treat dependent agents who habitually conclude contracts or act almost exclusively for related enterprises as creating a permanent establishment. Act-Rules DTAA Wed, 16 Oct 2024 17:17:57 +0530 https://www.taxtmi.com/acts?id=44939