Permanent establishment: fixed place or dependent agent activities can create taxable presence when substantive business functions are carried out. Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including listed examples; building sites and service provision create a permanent establishment only when they exceed specified duration thresholds. Preparatory or auxiliary activities are excluded. A dependent agent with authority to conclude contracts, a habitual stock for delivery, or habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course generally do not. Special rules apply to insurance enterprises and corporate control does not alone create a permanent establishment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permanent establishment: fixed place or dependent agent activities can create taxable presence when substantive business functions are carried out.
Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including listed examples; building sites and service provision create a permanent establishment only when they exceed specified duration thresholds. Preparatory or auxiliary activities are excluded. A dependent agent with authority to conclude contracts, a habitual stock for delivery, or habitually securing orders can create a permanent establishment, while independent agents acting in the ordinary course generally do not. Special rules apply to insurance enterprises and corporate control does not alone create a permanent establishment.
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