AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Permanent Establishment
X X X X Extracts X X X X
X X X X Extracts X X X X
....e: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop or a warehouse; (f) a mine, a quarry, an oil field or other place of extraction of natural resources; (g) a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or supervisory....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of processing by an enterprise of the other Contracting State; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information or for scientific research, being activitie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he purchase of goods or merchandise for the enterprise; or (b) he habitually maintains in the first mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise for or on behalf of the enterprise; or (c) he habitually secures orders in the first mentioned Contracting State exclusively or almost exclu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tute either company a permanent establishment of the other. 7. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on business which consists of providing the services of public entertainers (such as stage, motion picture, radio or television artistes and musicians) or athletes in that other Contracting State unless....