https://www.taxtmi.com/acts?id=45283 The document defines permanent establishment as a fixed place of business with enumerated examples, treats construction/assembly projects with temporal aggregation rules, and sets out specific activity exemptions for preparatory or auxiliary functions while imposing anti-avoidance limits when other fixed places or related enterprises' complementary activities render the overall operation non auxiliary. It further provides agency rules deeming certain dependent agents to create a permanent establishment while excluding independent agents acting in the ordinary course, and addresses public entertainers and a definition of closely related persons. en-us Fri, 18 Oct 2024 11:25:34 +0530 Fri, 18 Oct 2024 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45283 The document defines permanent establishment as a fixed place of business with enumerated examples, treats construction/assembly projects with temporal aggregation rules, and sets out specific activity exemptions for preparatory or auxiliary functions while imposing anti-avoidance limits when other fixed places or related enterprises' complementary activities render the overall operation non auxiliary. It further provides agency rules deeming certain dependent agents to create a permanent establishment while excluding independent agents acting in the ordinary course, and addresses public entertainers and a definition of closely related persons. Act-Rules DTAA Fri, 18 Oct 2024 11:25:34 +0530 https://www.taxtmi.com/acts?id=45283