https://www.taxtmi.com/acts?id=45250 Permanent establishment defines when an enterprise is treated as carrying on business through a fixed place of business in a Contracting State. It includes places such as management offices, branches, factories, warehouses and installations for natural resources, and applies time based rules for construction sites, supervisory activities, services provided through personnel, and agents who can conclude contracts or maintain stock. Independent agents acting in the ordinary course of business generally do not create a permanent establishment, while preparatory or auxiliary activities are excluded unless another fixed place exists. en-us Thu, 17 Oct 2024 18:25:56 +0530 Tue, 22 Oct 2024 17:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45250 Permanent establishment defines when an enterprise is treated as carrying on business through a fixed place of business in a Contracting State. It includes places such as management offices, branches, factories, warehouses and installations for natural resources, and applies time based rules for construction sites, supervisory activities, services provided through personnel, and agents who can conclude contracts or maintain stock. Independent agents acting in the ordinary course of business generally do not create a permanent establishment, while preparatory or auxiliary activities are excluded unless another fixed place exists. Act-Rules DTAA Thu, 17 Oct 2024 18:25:56 +0530 https://www.taxtmi.com/acts?id=45250