Permanent establishment: fixed place or dependent agent presence can create taxable nexus where activities exceed specified duration or authority. Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, warehouses, sales outlets, and installations for resource exploration; construction or installation projects and supervisory activities create a permanent establishment when they continue for a specified period. Exclusions cover facilities used solely for storage, display, stock for processing, purchasing or information gathering, and preparatory or auxiliary activities. A dependent agent habitually concluding contracts, maintaining delivery stocks, or securing orders primarily for the enterprise will create a permanent establishment, whereas independent agents acting in the ordinary course of business generally will not. Control between resident companies does not alone constitute a permanent establishment.
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: fixed place or dependent agent presence can create taxable nexus where activities exceed specified duration or authority.
Permanent establishment is a fixed place of business through which an enterprise's business is wholly or partly carried on, including management offices, branches, factories, warehouses, sales outlets, and installations for resource exploration; construction or installation projects and supervisory activities create a permanent establishment when they continue for a specified period. Exclusions cover facilities used solely for storage, display, stock for processing, purchasing or information gathering, and preparatory or auxiliary activities. A dependent agent habitually concluding contracts, maintaining delivery stocks, or securing orders primarily for the enterprise will create a permanent establishment, whereas independent agents acting in the ordinary course of business generally will not. Control between resident companies does not alone constitute a permanent establishment.
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