Permanent establishment: fixed place or dependent agent attribution creates tax presence under treaty rules and specified exclusions apply. The provision defines permanent establishment as a fixed place of business through which an enterprise conducts business and enumerates typical forms and specific exclusions for storage, display, delivery, stock maintenance, purchasing, information collection, and preparatory or auxiliary activities. It attributes a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts on its behalf, while excluding genuine independent agents and providing that mere cross-border control between related companies does not automatically create a permanent establishment.
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 or dependent agent attribution creates tax presence under treaty rules and specified exclusions apply.
The provision defines permanent establishment as a fixed place of business through which an enterprise conducts business and enumerates typical forms and specific exclusions for storage, display, delivery, stock maintenance, purchasing, information collection, and preparatory or auxiliary activities. It attributes a permanent establishment to an enterprise when a non-independent agent habitually concludes contracts on its behalf, while excluding genuine independent agents and providing that mere cross-border control between related companies does not automatically create a permanent establishment.
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