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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Definition of 'Permanent Establishment' Under Iceland DTAA: Includes Offices, Branches, Long-Term Projects, and Insurance Premiums Collection.</h1> A 'permanent establishment' under the Double Tax Avoidance Agreement (DTAA) with Iceland is defined as a fixed place of business where an enterprise's business is conducted, including places like management offices, branches, factories, and mines. A construction site or service project constitutes a permanent establishment if it lasts over nine months or 90 days, respectively. Exceptions include activities solely for storage, display, or auxiliary purposes. An enterprise may have a permanent establishment if a person in the contracting state regularly concludes contracts or maintains goods for the enterprise. Insurance enterprises collecting premiums in another state also qualify, except through independent agents.
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