Permanent establishment: fixed place or dependent agent creates taxable presence, with specified exclusions and a construction threshold. Permanent establishment means a fixed place of business including management, branch, office, factory, workshop, mine, well, quarry, sales outlet, warehouse for storage for others, and agricultural sites. Construction, assembly or installation projects create a permanent establishment only if lasting more than six months. Services or hired plant used in mineral oil prospecting or extraction create a permanent establishment. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, stock maintenance, purchasing, or information collection. Dependent agents with authority to conclude contracts create a permanent establishment; independent agents acting in the ordinary course do not. Insurance premium collection through non-independent agents also creates a permanent establishment. Control between resident companies alone does not create 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 creates taxable presence, with specified exclusions and a construction threshold.
Permanent establishment means a fixed place of business including management, branch, office, factory, workshop, mine, well, quarry, sales outlet, warehouse for storage for others, and agricultural sites. Construction, assembly or installation projects create a permanent establishment only if lasting more than six months. Services or hired plant used in mineral oil prospecting or extraction create a permanent establishment. Exclusions cover solely preparatory or auxiliary activities such as storage, display, delivery, stock maintenance, purchasing, or information collection. Dependent agents with authority to conclude contracts create a permanent establishment; independent agents acting in the ordinary course do not. Insurance premium collection through non-independent agents also creates a permanent establishment. Control between resident companies alone does not create a permanent establishment.
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