TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ranch ; (c) an office ; (d) a factory ; (e) a workshop ; (f) a warehouse, in relation to a person providing storage facilities for others ; (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources ; (h) a firm, plantation or other place where agricultural, forestry, plantation or related activities are carried on ; (i) a building si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display ; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise ; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise ; or (ii) he habitually maintains in that first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fulfils orders on behalf of the enterprise. 5. An enterprise of a Contracting State shall not be deemed to have a permanent establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany a permanent establishment of the other. ******************** Notes:- 1. Inserted vide Notification No. 68/2016 - Dated 10-08-2016 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agree ..... X X X X Extracts X X X X X X X X Extracts X X X X
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