Permanent establishment defined as fixed place of business creating tax nexus, with exclusions and agency attribution rules. Article 5 defines permanent establishment as a fixed place of business and enumerates specific forms (management, branch, office, factory, workshop, sales outlet, warehouses, farms, extraction installations) and activity and time based thresholds that convert temporary sites or services into a permanent establishment. It excludes purely preparatory or auxiliary facilities (storage, display, purchasing, information collection, processing by another enterprise) and provides agency rules: dependent agents with authority to conclude contracts or maintaining delivery stocks create a permanent establishment, while independent agents acting in the ordinary course of business do not, unless they act almost exclusively for the enterprise.
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 tax nexus, with exclusions and agency attribution rules.
Article 5 defines permanent establishment as a fixed place of business and enumerates specific forms (management, branch, office, factory, workshop, sales outlet, warehouses, farms, extraction installations) and activity and time based thresholds that convert temporary sites or services into a permanent establishment. It excludes purely preparatory or auxiliary facilities (storage, display, purchasing, information collection, processing by another enterprise) and provides agency rules: dependent agents with authority to conclude contracts or maintaining delivery stocks create a permanent establishment, while independent agents acting in the ordinary course of business do not, unless they act almost exclusively for the enterprise.
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