Permanent establishment definition determines when a foreign enterprise's fixed place or dependent agents create taxable presence under the treaty. Definition of permanent establishment is a fixed place of business through which an enterprise carries on business, with examples including management offices, branches, factories, extraction sites, agricultural estates, and construction projects exceeding a temporal threshold; services provided through personnel may also give rise to a permanent establishment when recurring within the State. The Article excludes preparatory or auxiliary activities (storage, display, delivery, stock maintenance for storage or processing, purchasing, information collection, advertising, information supply, scientific research) and provides agency rules treating dependent agents with contract authority as creating a permanent establishment while recognizing an independent agent exception; insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated.
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 definition determines when a foreign enterprise's fixed place or dependent agents create taxable presence under the treaty.
Definition of permanent establishment is a fixed place of business through which an enterprise carries on business, with examples including management offices, branches, factories, extraction sites, agricultural estates, and construction projects exceeding a temporal threshold; services provided through personnel may also give rise to a permanent establishment when recurring within the State. The Article excludes preparatory or auxiliary activities (storage, display, delivery, stock maintenance for storage or processing, purchasing, information collection, advertising, information supply, scientific research) and provides agency rules treating dependent agents with contract authority as creating a permanent establishment while recognizing an independent agent exception; insurance enterprises collecting premiums or insuring risks through non-independent agents are similarly treated.
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 
