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of <h1>Comprehensive Guide to Permanent Establishment: Key Criteria for International Business Taxation and Cross-Border Transactions</h1> The text details the definition of 'Permanent Establishment' under the UN Model Double Tax Avoidance Agreement (DTAA) for 2021. It comprehensively outlines what constitutes a permanent establishment, including fixed business locations, service provisions, and representative activities. The provisions specify conditions for establishing a taxable presence, exceptions for preparatory or auxiliary activities, and rules for determining business connections across jurisdictions. The definition aims to prevent tax avoidance and clarify international business taxation principles.
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