Permanent establishment: fixed place and dependent agent tests determine taxable business presence under the treaty. The Article defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop or extraction sites, and treats construction or installation projects as a permanent establishment only if they exceed a temporal threshold. It lists exclusions for storage, stockholding for delivery or processing, purchasing or information-gathering, and preparatory or auxiliary activities, including combinations that remain preparatory or auxiliary. The Article further deems an enterprise to have a permanent establishment where a dependent agent habitually concludes contracts, maintains delivery stock, or secures orders almost exclusively, while excluding agents of independent status acting in the ordinary course. Corporate control alone does not 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 and dependent agent tests determine taxable business presence under the treaty.
The Article defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop or extraction sites, and treats construction or installation projects as a permanent establishment only if they exceed a temporal threshold. It lists exclusions for storage, stockholding for delivery or processing, purchasing or information-gathering, and preparatory or auxiliary activities, including combinations that remain preparatory or auxiliary. The Article further deems an enterprise to have a permanent establishment where a dependent agent habitually concludes contracts, maintains delivery stock, or secures orders almost exclusively, while excluding agents of independent status acting in the ordinary course. Corporate control alone does not create a permanent establishment.
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