https://www.taxtmi.com/acts?id=45603 A foreign enterprise has a permanent establishment where it carries on business through a fixed place of business-including management, branches, offices, factories, extraction sites, sales outlets, and building sites exceeding six months or certain supervisory projects with charges above ten per cent of sale price. The MLI narrows specific-activity exemptions where combined or related-enterprise activities are more than preparatory or auxiliary. Agency rules deem dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders almost exclusively to create a permanent establishment, while genuinely independent agents acting in the ordinary course do not. en-us Fri, 18 Oct 2024 18:13:58 +0530 Wed, 23 Oct 2024 16:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45603 A foreign enterprise has a permanent establishment where it carries on business through a fixed place of business-including management, branches, offices, factories, extraction sites, sales outlets, and building sites exceeding six months or certain supervisory projects with charges above ten per cent of sale price. The MLI narrows specific-activity exemptions where combined or related-enterprise activities are more than preparatory or auxiliary. Agency rules deem dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders almost exclusively to create a permanent establishment, while genuinely independent agents acting in the ordinary course do not. Act-Rules DTAA Fri, 18 Oct 2024 18:13:58 +0530 https://www.taxtmi.com/acts?id=45603