Permanent establishment rules define when a foreign enterprise's fixed place, agents, or ongoing services create taxable presence. Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including specified types of premises and activities; construction, services by personnel, and offshore exploration can qualify when they exceed prescribed durations. Exclusions cover purely preparatory or auxiliary uses of premises, storage, display, delivery, stock for processing, purchasing or information collection, and combinations thereof. Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains stock for delivery, or secures orders for the enterprise; independent agents acting in the ordinary course do not create a permanent establishment unless they act almost exclusively for the enterprise or on non-arm's-length terms. Control or ownership links alone are insufficient.
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 rules define when a foreign enterprise's fixed place, agents, or ongoing services create taxable presence.
Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including specified types of premises and activities; construction, services by personnel, and offshore exploration can qualify when they exceed prescribed durations. Exclusions cover purely preparatory or auxiliary uses of premises, storage, display, delivery, stock for processing, purchasing or information collection, and combinations thereof. Dependent-agent rules attribute a permanent establishment where a person habitually concludes contracts, maintains stock for delivery, or secures orders for the enterprise; independent agents acting in the ordinary course do not create a permanent establishment unless they act almost exclusively for the enterprise or on non-arm's-length terms. Control or ownership links alone are insufficient.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
