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of <h1>'Permanent Establishment' in Trinidad and Tobago's DTAA: Defined by Fixed Business Sites, Excludes Storage and Auxiliary Functions.</h1> The term 'permanent establishment' in the Double Taxation Avoidance Agreement (DTAA) between Trinidad and Tobago refers to a fixed place of business where an enterprise conducts its operations, either wholly or partially. It includes places like management offices, branches, factories, and construction sites lasting over nine months. However, activities such as storage or auxiliary functions do not constitute a permanent establishment. An enterprise can be deemed to have a permanent establishment if a representative in a contracting state regularly concludes contracts or maintains a stock of goods for the enterprise. Insurance enterprises have a permanent establishment if they collect premiums or insure risks in the other state, except through independent agents.
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