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          Establishment in that territory

          Important Definitions, terms, meaning and Scope

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          Establishment in that territory: carrying on business through a branch, agency, or representative office constitutes an establishment. Definition of establishment in that territory: a person carrying on business through a branch, an agency, or a representational office in any territory is treated as having an establishment in that territory, creating a taxable presence for territorial purposes.
                            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.

                                  Establishment in that territory: carrying on business through a branch, agency, or representative office constitutes an establishment.

                                  Definition of establishment in that territory: a person carrying on business through a branch, an agency, or a representational office in any territory is treated as having an establishment in that territory, creating a taxable presence for territorial purposes.


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