Permanent establishment: fixed place, service and agency rules determine tax presence and exclusions under the treaty. The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples such as a place of management, branch, office, factory, workshop, sales outlets, warehouses for others, extraction sites, installations for natural resources, and construction sites subject to duration and charge thresholds. It treats furnishing services through employees as creating a service permanent establishment when services exceed aggregate time thresholds, and deems services or hired plant supplied for mineral oil prospecting or extraction to create a permanent establishment. Agency rules deem dependent agents with contracting authority, habitual stock maintenance for deliveries, or who secure orders predominantly for the enterprise to constitute a permanent establishment, while independent agents acting in the ordinary course of business generally do not.
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, service and agency rules determine tax presence and exclusions under the treaty.
The Article defines permanent establishment as a fixed place of business through which an enterprise's business is wholly or partly carried on, listing specific examples such as a place of management, branch, office, factory, workshop, sales outlets, warehouses for others, extraction sites, installations for natural resources, and construction sites subject to duration and charge thresholds. It treats furnishing services through employees as creating a service permanent establishment when services exceed aggregate time thresholds, and deems services or hired plant supplied for mineral oil prospecting or extraction to create a permanent establishment. Agency rules deem dependent agents with contracting authority, habitual stock maintenance for deliveries, or who secure orders predominantly for the enterprise to constitute a permanent establishment, while independent agents acting in the ordinary course of business generally do not.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
