Permanent establishment defined as fixed place of business creating treaty tax nexus, including agency and construction thresholds. Article 5 defines permanent establishment as a fixed place of business carrying on an enterprise's activities, listing examples (place of management, branch, office, factory, workshop, extraction sites, farms, and construction sites exceeding six months) and including supervisory activities beyond six months. Exclusions cover solely preparatory or auxiliary activities (storage, display, processing by others, purchasing, information collection, advertising or research). A person habitually concluding contracts or maintaining stocks for regular order fulfilment creates an agency PE, while independent agents acting in the ordinary course of business do not, and insurance enterprises collecting premiums through non-independent representatives create a PE.
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 defined as fixed place of business creating treaty tax nexus, including agency and construction thresholds.
Article 5 defines permanent establishment as a fixed place of business carrying on an enterprise's activities, listing examples (place of management, branch, office, factory, workshop, extraction sites, farms, and construction sites exceeding six months) and including supervisory activities beyond six months. Exclusions cover solely preparatory or auxiliary activities (storage, display, processing by others, purchasing, information collection, advertising or research). A person habitually concluding contracts or maintaining stocks for regular order fulfilment creates an agency PE, while independent agents acting in the ordinary course of business do not, and insurance enterprises collecting premiums through non-independent representatives create a PE.
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