https://www.taxtmi.com/acts?id=45100 The permanent establishment is a fixed place of business through which an enterprise's business is carried on, with examples such as management offices, branches, factories and resource extraction sites. Construction and long-term service provision can create a permanent establishment when they persist beyond specified durations, while preparatory or auxiliary activities (storage, display, processing by others, purchasing, information collection) are excluded. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders for the enterprise can create a permanent establishment, whereas independent agents acting in the ordinary course of business do not; insurance collection through non-independent agents is also treated as creating a permanent establishment. en-us Thu, 17 Oct 2024 14:33:23 +0530 Tue, 22 Oct 2024 11:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45100 The permanent establishment is a fixed place of business through which an enterprise's business is carried on, with examples such as management offices, branches, factories and resource extraction sites. Construction and long-term service provision can create a permanent establishment when they persist beyond specified durations, while preparatory or auxiliary activities (storage, display, processing by others, purchasing, information collection) are excluded. Dependent agents who habitually conclude contracts, maintain delivery stock, or secure orders for the enterprise can create a permanent establishment, whereas independent agents acting in the ordinary course of business do not; insurance collection through non-independent agents is also treated as creating a permanent establishment. Act-Rules DTAA Thu, 17 Oct 2024 14:33:23 +0530 https://www.taxtmi.com/acts?id=45100