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of <h1>Article 5 of DTAA Defines 'Permanent Establishment' for Enterprises, Including Offices, Factories, and Insurance Activities</h1> Article 5 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another contracting state defines 'permanent establishment' as a fixed place of business where an enterprise conducts its operations. This includes places such as management offices, branches, factories, and mines. Specific conditions apply for construction projects and service provisions to be considered permanent establishments, typically requiring a duration exceeding six months or 90 days, respectively. Exceptions include activities solely for storage, display, or auxiliary purposes. Additionally, agents with authority to conclude contracts or maintain stock for the enterprise may establish a permanent establishment unless acting independently. Insurance enterprises are also considered to have a permanent establishment if they collect premiums or insure risks in the other state.
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