Permanent establishment rules define fixed-place and agency tests that determine when foreign business activities create taxable presence. Definition of permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, with examples including management, branch, office, factory, workshop, sales outlet, warehouse for third-party storage, agricultural locations, and extraction sites. Construction sites and projects, and service provision through personnel, constitute a permanent establishment only where they exceed specified temporal thresholds. Exclusions cover purely preparatory or auxiliary activities and certain stockholding for storage, display or processing; agency rules treat dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders as creating a permanent establishment, while genuinely independent agents do not.
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 fixed-place and agency tests that determine when foreign business activities create taxable presence.
Definition of permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, with examples including management, branch, office, factory, workshop, sales outlet, warehouse for third-party storage, agricultural locations, and extraction sites. Construction sites and projects, and service provision through personnel, constitute a permanent establishment only where they exceed specified temporal thresholds. Exclusions cover purely preparatory or auxiliary activities and certain stockholding for storage, display or processing; agency rules treat dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders as creating a permanent establishment, while genuinely independent agents do not.
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