Permanent establishment rules define fixed place and agent activities that create taxable presence subject to duration thresholds. The Article defines permanent establishment as a fixed place of business with enumerated examples and treats building sites, construction projects and furnishing of services through personnel as qualifying only when continued beyond a specified time threshold; connected periods and activities by closely related enterprises are aggregated. It excludes purely preparatory or auxiliary functions and limited storage, display, delivery or purchasing activities. Agency rules deem an enterprise to have a permanent establishment when a person habitually concludes contracts or maintains stock for regular delivery, while independent agents acting in the ordinary course of their business are excepted, subject to limitations for agents serving closely related enterprises.
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 agent activities that create taxable presence subject to duration thresholds.
The Article defines permanent establishment as a fixed place of business with enumerated examples and treats building sites, construction projects and furnishing of services through personnel as qualifying only when continued beyond a specified time threshold; connected periods and activities by closely related enterprises are aggregated. It excludes purely preparatory or auxiliary functions and limited storage, display, delivery or purchasing activities. Agency rules deem an enterprise to have a permanent establishment when a person habitually concludes contracts or maintains stock for regular delivery, while independent agents acting in the ordinary course of their business are excepted, subject to limitations for agents serving closely related enterprises.
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