Permanent establishment rules: fixed place, dependent agent and service-duration tests determine taxable presence under the treaty. Article 5 defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, extraction sites, farms, warehouses, and construction or assembly projects; it also covers furnishing services through personnel when activities continue for a specified duration. Exclusions cover preparatory or auxiliary activities and sole storage or processing stocks. A dependent agent who habitually concludes contracts, holds stock for regular delivery, or secures orders substantially for the enterprise creates a permanent establishment, whereas independent brokers acting in the ordinary course do not. Related-company control alone does not create a permanent establishment, and insurance enterprises collecting premiums or insuring risks via employees or non-independent representatives are treated as having one.
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 rules: fixed place, dependent agent and service-duration tests determine taxable presence under the treaty.
Article 5 defines permanent establishment as a fixed place of business including management, branch, office, factory, workshop, extraction sites, farms, warehouses, and construction or assembly projects; it also covers furnishing services through personnel when activities continue for a specified duration. Exclusions cover preparatory or auxiliary activities and sole storage or processing stocks. A dependent agent who habitually concludes contracts, holds stock for regular delivery, or secures orders substantially for the enterprise creates a permanent establishment, whereas independent brokers acting in the ordinary course do not. Related-company control alone does not create a permanent establishment, and insurance enterprises collecting premiums or insuring risks via employees or non-independent representatives are treated as having one.
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 
