Permanent establishment: definition and exceptions determine when a fixed place or dependent agent creates taxable presence. Article 5 defines permanent establishment as a fixed place of business and enumerates typical forms (place of management, branch, office, factory, workshop, extraction sites, farms, construction sites and sustained service provision by personnel). It excludes facilities or stock maintained solely for storage, display, delivery or processing, and fixed places used only for purchasing, information gathering, or preparatory or auxiliary activities. A dependent agent with authority to conclude contracts creates a permanent establishment, while independent agents acting in the ordinary course of business do not, unless they act almost exclusively for the enterprise.
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: definition and exceptions determine when a fixed place or dependent agent creates taxable presence.
Article 5 defines permanent establishment as a fixed place of business and enumerates typical forms (place of management, branch, office, factory, workshop, extraction sites, farms, construction sites and sustained service provision by personnel). It excludes facilities or stock maintained solely for storage, display, delivery or processing, and fixed places used only for purchasing, information gathering, or preparatory or auxiliary activities. A dependent agent with authority to conclude contracts creates a permanent establishment, while independent agents acting in the ordinary course of business do not, unless they act almost exclusively for the enterprise.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
