https://www.taxtmi.com/acts?id=51351 A permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, with explicit examples and a time-based rule for construction and extraction sites. Exclusions cover facilities used solely for storage, display, delivery, stock for processing, purchasing, information collection, or other preparatory or auxiliary activities. An enterprise is deemed to have a permanent establishment if a non-independent person habitually has authority to conclude binding contracts for the enterprise, while independent agents acting in the ordinary course of business do not create a permanent establishment. en-us Wed, 21 May 2025 15:30:46 +0530 Wed, 21 May 2025 15:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51351 A permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, with explicit examples and a time-based rule for construction and extraction sites. Exclusions cover facilities used solely for storage, display, delivery, stock for processing, purchasing, information collection, or other preparatory or auxiliary activities. An enterprise is deemed to have a permanent establishment if a non-independent person habitually has authority to conclude binding contracts for the enterprise, while independent agents acting in the ordinary course of business do not create a permanent establishment. Act-Rules DTAA Wed, 21 May 2025 15:30:46 +0530 https://www.taxtmi.com/acts?id=51351