Permanent establishment: fixed place of business or dependent agent activities creating tax nexus, excluding preparatory or auxiliary uses. Article 5 defines permanent establishment as a fixed place of business-including management, branch, office, factory, installations for resource extraction, warehouses, farms, sales outlets and building sites-and treats furnishing of services through personnel exceeding an aggregate six months in any 12 month period as a permanent establishment. It excludes purely preparatory or auxiliary uses such as storage, display, processing by another enterprise, purchasing, information gathering, advertising or scientific research, unless the enterprise maintains another fixed place for substantive purposes. A dependent agent with authority to conclude contracts or maintaining stock for regular delivery creates a permanent establishment, while independent agents do not; mere corporate control is insufficient.
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 of business or dependent agent activities creating tax nexus, excluding preparatory or auxiliary uses.
Article 5 defines permanent establishment as a fixed place of business-including management, branch, office, factory, installations for resource extraction, warehouses, farms, sales outlets and building sites-and treats furnishing of services through personnel exceeding an aggregate six months in any 12 month period as a permanent establishment. It excludes purely preparatory or auxiliary uses such as storage, display, processing by another enterprise, purchasing, information gathering, advertising or scientific research, unless the enterprise maintains another fixed place for substantive purposes. A dependent agent with authority to conclude contracts or maintaining stock for regular delivery creates a permanent establishment, while independent agents do not; mere corporate control is insufficient.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
