https://www.taxtmi.com/acts?id=45313 Article 5 defines permanent establishment as a fixed place of business with enumerated examples and a 12 month construction threshold. Specific activity exemptions cover storage, display, delivery, stock maintenance, purchasing, information gathering and preparatory or auxiliary activities, including combinations thereof. MLI Article 13 (Option A) modifies these exemptions and denies them where the same or closely related enterprises carry on complementary activities that together are not preparatory or auxiliary. Paragraphs 5-7 and MLI Article 12 address dependent agent, commissionaire and independent agent rules; paragraph 6 addresses insurance enterprises collecting premiums or insuring risks through non independent agents. en-us Fri, 18 Oct 2024 11:52:01 +0530 Fri, 18 Oct 2024 11:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45313 Article 5 defines permanent establishment as a fixed place of business with enumerated examples and a 12 month construction threshold. Specific activity exemptions cover storage, display, delivery, stock maintenance, purchasing, information gathering and preparatory or auxiliary activities, including combinations thereof. MLI Article 13 (Option A) modifies these exemptions and denies them where the same or closely related enterprises carry on complementary activities that together are not preparatory or auxiliary. Paragraphs 5-7 and MLI Article 12 address dependent agent, commissionaire and independent agent rules; paragraph 6 addresses insurance enterprises collecting premiums or insuring risks through non independent agents. Act-Rules DTAA Fri, 18 Oct 2024 11:52:01 +0530 https://www.taxtmi.com/acts?id=45313