Permanent establishment rules: fixed place, dependent agent and MLI anti avoidance provisions determine taxable presence. Article 5 defines permanent establishment as a fixed place of business with enumerated examples and a 12 month construction threshold. Specific activity exemptions cover storage, display, delivery, stock maintenance, purchasing, information gathering and preparatory or auxiliary activities, including combinations thereof. MLI Article 13 (Option A) modifies these exemptions and denies them where the same or closely related enterprises carry on complementary activities that together are not preparatory or auxiliary. Paragraphs 5-7 and MLI Article 12 address dependent agent, commissionaire and independent agent rules; paragraph 6 addresses insurance enterprises collecting premiums or insuring risks through non independent agents.
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: fixed place, dependent agent and MLI anti avoidance provisions determine taxable presence.
Article 5 defines permanent establishment as a fixed place of business with enumerated examples and a 12 month construction threshold. Specific activity exemptions cover storage, display, delivery, stock maintenance, purchasing, information gathering and preparatory or auxiliary activities, including combinations thereof. MLI Article 13 (Option A) modifies these exemptions and denies them where the same or closely related enterprises carry on complementary activities that together are not preparatory or auxiliary. Paragraphs 5-7 and MLI Article 12 address dependent agent, commissionaire and independent agent rules; paragraph 6 addresses insurance enterprises collecting premiums or insuring risks through non independent agents.
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