Permanent establishment - agency and fixed-place rules can create taxable presence through management, construction projects or dependent agents. Permanent establishment is defined as a fixed place of business including management, branches, offices, factories, workshops, sales outlets, warehouses and installations for natural resource extraction; provision of services or hire of plant and machinery used in prospecting or extraction of mineral oils creates a permanent establishment. Building sites, construction, installation or assembly projects and related supervisory activities may constitute a permanent establishment subject to MLI aggregation rules. Preparatory or auxiliary activity exemptions exist but are constrained by MLI anti-avoidance provisions that treat combined or complementary activities by the same or closely related enterprises as creating a permanent establishment. Agency rules deem persons habitually concluding contracts or playing the principal role in concluding contracts to create a permanent establishment, while independent agents acting in the ordinary course of business generally do not.
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 - agency and fixed-place rules can create taxable presence through management, construction projects or dependent agents.
Permanent establishment is defined as a fixed place of business including management, branches, offices, factories, workshops, sales outlets, warehouses and installations for natural resource extraction; provision of services or hire of plant and machinery used in prospecting or extraction of mineral oils creates a permanent establishment. Building sites, construction, installation or assembly projects and related supervisory activities may constitute a permanent establishment subject to MLI aggregation rules. Preparatory or auxiliary activity exemptions exist but are constrained by MLI anti-avoidance provisions that treat combined or complementary activities by the same or closely related enterprises as creating a permanent establishment. Agency rules deem persons habitually concluding contracts or playing the principal role in concluding contracts to create a permanent establishment, while independent agents acting in the ordinary course of business generally do not.
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