https://www.taxtmi.com/acts?id=45539 Article 5 defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, resource extraction sites, warehouses for third party storage, farms, sales outlets, installations and construction or assembly projects exceeding six months; it also treats furnishing of services by personnel aggregated beyond six months in a 12 month period as a permanent establishment. Exclusions cover solely preparatory or auxiliary facilities (storage, display, purchasing, information, advertising, research) unless another fixed place exists for other purposes. Dependent agents with contracting authority or habitual stocks for delivery create a permanent establishment, while independent agents acting in the ordinary course do not, and corporate control alone is insufficient to create one. en-us Fri, 18 Oct 2024 16:24:47 +0530 Tue, 22 Oct 2024 18:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45539 Article 5 defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, resource extraction sites, warehouses for third party storage, farms, sales outlets, installations and construction or assembly projects exceeding six months; it also treats furnishing of services by personnel aggregated beyond six months in a 12 month period as a permanent establishment. Exclusions cover solely preparatory or auxiliary facilities (storage, display, purchasing, information, advertising, research) unless another fixed place exists for other purposes. Dependent agents with contracting authority or habitual stocks for delivery create a permanent establishment, while independent agents acting in the ordinary course do not, and corporate control alone is insufficient to create one. Act-Rules DTAA Fri, 18 Oct 2024 16:24:47 +0530 https://www.taxtmi.com/acts?id=45539