Permanent establishment rules: fixed place, agency and MLI limits determine taxable presence and curb artificial avoidance. A foreign enterprise has a permanent establishment where it carries on business through a fixed place of business-including management, branches, offices, factories, extraction sites, sales outlets, and building sites exceeding six months or certain supervisory projects with charges above ten per cent of sale price. The MLI narrows specific-activity exemptions where combined or related-enterprise activities are more than preparatory or auxiliary. Agency rules deem dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders almost exclusively to create a permanent establishment, while genuinely independent agents acting in the ordinary course 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 rules: fixed place, agency and MLI limits determine taxable presence and curb artificial avoidance.
A foreign enterprise has a permanent establishment where it carries on business through a fixed place of business-including management, branches, offices, factories, extraction sites, sales outlets, and building sites exceeding six months or certain supervisory projects with charges above ten per cent of sale price. The MLI narrows specific-activity exemptions where combined or related-enterprise activities are more than preparatory or auxiliary. Agency rules deem dependent agents who habitually conclude contracts, maintain delivery stocks, or secure orders almost exclusively to create a permanent establishment, while genuinely independent agents acting in the ordinary course do not.
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 
