Permanent establishment: fixed business presence and agency activities can create taxable presence when sustained over time. A permanent establishment is a fixed place of business including management, branch, office, factory, workshop, sales outlet, warehouse for third party storage, agricultural sites, and extraction locations; building sites, construction or installation projects and furnished services by personnel also constitute a permanent establishment when they continue beyond prescribed time thresholds. Exclusions apply for activities that are solely preparatory or auxiliary-such as storage, display, purchasing, information gathering, processing by another enterprise, or occasional exhibitions. An enterprise is attributed a permanent establishment through a person in the State who habitually concludes contracts, maintains stock for regular delivery, or secures orders, while an independent agent acting in the ordinary course of business is generally excluded.
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 business presence and agency activities can create taxable presence when sustained over time.
A permanent establishment is a fixed place of business including management, branch, office, factory, workshop, sales outlet, warehouse for third party storage, agricultural sites, and extraction locations; building sites, construction or installation projects and furnished services by personnel also constitute a permanent establishment when they continue beyond prescribed time thresholds. Exclusions apply for activities that are solely preparatory or auxiliary-such as storage, display, purchasing, information gathering, processing by another enterprise, or occasional exhibitions. An enterprise is attributed a permanent establishment through a person in the State who habitually concludes contracts, maintains stock for regular delivery, or secures orders, while an independent agent acting in the ordinary course of business is generally excluded.
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