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of <h1>Definition of 'Permanent Establishment' Under Nepal DTAA: Fixed Business Locations, Excludes Storage, and Independent Agents</h1> The term 'permanent establishment' in the context of the Nepal Double Tax Avoidance Agreement (DTAA) refers to a fixed place of business where an enterprise's activities are conducted, either wholly or partly. This includes locations such as management offices, branches, factories, and construction sites active for over 183 days in a year. However, it excludes facilities used solely for storage, display, or preparatory activities. An enterprise is deemed to have a permanent establishment if a non-independent agent habitually concludes contracts on its behalf, but not if business is conducted through independent agents acting in the ordinary course of business. Control between companies does not automatically create a permanent establishment.
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