permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
permanent establishment means a fixed place where a business is wholly or partly carried on including —
permanent establishment means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law.
More Definitions of permanent establishment
permanent establishment in relation to a person, means a 1[fixed] place of business through which the business of the person is wholly or partly carried on, and includes –
permanent establishment means a fixed place of business through which the business of a person is wholly or partly carried on, and includes the following:
permanent establishment means a permanent establishment as defined from time to time in Article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- operation and Development;
permanent establishment means any fixed base of business (xxxxxxx organizzazione) regulated by article 162 of Presidential Decree No. 917 of 22 December 1986, Article 5 of the Organization for Economic Cooperation and Development Model Tax Convention and or any equivalent provision provided for by any relevant legislation.
permanent establishment means a fixed place of business through which the business of the company is wholly or partly carried on;
permanent establishment shall have the meaning set out in the relevant Double Tax Treaty. If no such treaty exists then “Permanent Establishment” shall have the same meaning as in the most recent version as at the date of execution hereof of the Model Tax Convention on Income and Capital of the Organisation for Economic Co-operation and Development (“OECD”).
permanent establishment shall include especially:
(a) a place of management:
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) an installation or structure used for the exploration or exploitation of natural resources.