Auxiliary activities

Tax Glossary Definition

Auxiliary activities

Auxiliary Activities – Functions carried out at a fixed place of business that are merely supportive or preparatory to the main operations of an enterprise. These activities, being incidental to the core business, typically do not give rise to a permanent establishment (PE) under most international tax treaties.

Example: When a foreign company operates a liaison office in India solely to conduct market research or collect information, it is considered to be performing auxiliary activities and is not treated as having a PE.

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