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of <h1>Understanding 'Permanent Establishment' Under Article 5 of the UAE Double Taxation Avoidance Agreement</h1> Article 5 of the Double Taxation Avoidance Agreement (DTAA) between the UAE and another contracting state defines 'permanent establishment' as a fixed place of business where an enterprise conducts its operations. This includes places like management offices, branches, factories, and construction sites lasting over nine months. However, certain activities like storage, display, or auxiliary functions do not constitute a permanent establishment. Additionally, if a person habitually concludes contracts on behalf of an enterprise in a contracting state, it is considered a permanent establishment unless the activities are limited to purchasing goods. Independent agents acting in the ordinary course of business are not deemed permanent establishments.
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