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

....anch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, a quarry, an oil-field or other place of extraction of natural resources; (g) a farm, plantation or other place where agricultural, forestry plantation or related activities are carried on; (h) a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or....

X X X X Extracts X X X X

....rchandise, or for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising for the supply of information or for scientific research being activities solely of a preparatory or auxiliary character in the trade or business of the enterprise. 4. A person acting in a Contracting State for or on behalf of an enterprise of the ....

X X X X Extracts X X X X

....ment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through an employee or through a representative who is not an agent of independent status within the meaning of paragraph (6). 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because i....

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Permanent establishment