https://www.taxtmi.com/acts?id=45572 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, exemplified by management offices, branches, factories, sales outlets and places of natural resource extraction (subject to temporal thresholds). Specific activity exclusions remove PE status for purely preparatory or auxiliary functions, but the MLI prevents artificial avoidance where the same or closely related enterprises carry on complementary activities at the same or another place in the State that together are not preparatory or auxiliary. Agency rules and an insurance-specific rule also create PE in defined circumstances. en-us Fri, 18 Oct 2024 17:07:19 +0530 Wed, 23 Oct 2024 16:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45572 Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, exemplified by management offices, branches, factories, sales outlets and places of natural resource extraction (subject to temporal thresholds). Specific activity exclusions remove PE status for purely preparatory or auxiliary functions, but the MLI prevents artificial avoidance where the same or closely related enterprises carry on complementary activities at the same or another place in the State that together are not preparatory or auxiliary. Agency rules and an insurance-specific rule also create PE in defined circumstances. Act-Rules DTAA Fri, 18 Oct 2024 17:07:19 +0530 https://www.taxtmi.com/acts?id=45572