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of <h1>Article 5 of DTAA: Definition of 'Permanent Establishment' Covers Management Offices, Construction Sites, and Insurance Activities.</h1> Article 5 of the Double Tax Avoidance Agreement (DTAA) between Serbia and another contracting state defines 'permanent establishment' as a fixed place of business where an enterprise's activities are conducted. It includes places like management offices, branches, factories, and sites for resource extraction. A construction site or project lasting over twelve months also qualifies. Certain activities, such as storage or advertising, do not constitute a permanent establishment if they are preparatory or auxiliary. An enterprise may have a permanent establishment if a person in the contracting state regularly concludes contracts or delivers goods on its behalf. Insurance enterprises are deemed to have a permanent establishment if they collect premiums or insure risks in the other state, excluding re-insurance. Independent agents acting in the ordinary course of business do not establish a permanent establishment unless their activities are primarily for one enterprise. Control between companies in different states does not automatically create a permanent establishment.
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