Permanent establishment

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

Permanent establishment

X X X X Extracts X X X X

....lace of management ; (b) a branch ; (c) an office ; (d) a factory ; (e) a workshop ; (f)  a mine, an oil or gas well, quarry or any other place of extraction of natural resources including an offshore drilling site ; (g) a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or activit....

X X X X Extracts X X X X

....r collecting information, for the enterprise ; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise any other activity of a preparatory or auxiliary character. 4. A person engaged in a Contracting State in exploration of the seabed and its subsoil or in exploitation of natural resources situated there as well as in activities which are c....

X X X X Extracts X X X X

.... in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to the purchase of goods or merchandise for the enterprise. 7. An enterprise of a ContractingState shall not be deemed to have a permanent establishment in the ....

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Permanent establishment