https://www.taxtmi.com/acts?id=45131 The Convention defines permanent establishment as a fixed place of business with listed examples and temporal thresholds for construction or installation projects. MLI modifications aggregate related periods and activities (anti-contract-splitting) and tighten specific-activity exemptions for preparatory or auxiliary functions, while agency and closely related person tests determine when personnel or affiliated enterprises create a PE. en-us Thu, 17 Oct 2024 15:33:03 +0530 Wed, 23 Oct 2024 16:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45131 The Convention defines permanent establishment as a fixed place of business with listed examples and temporal thresholds for construction or installation projects. MLI modifications aggregate related periods and activities (anti-contract-splitting) and tighten specific-activity exemptions for preparatory or auxiliary functions, while agency and closely related person tests determine when personnel or affiliated enterprises create a PE. Act-Rules DTAA Thu, 17 Oct 2024 15:33:03 +0530 https://www.taxtmi.com/acts?id=45131