Contents: Part One: Basic Rule PE. 1. Introduction. 2. Place of business test: physical presence. 3. Location test: physical presence at a specific place. 4. Permanence test: duration of the place of business. 5. Disposal test: right to use place of business. 6. Business activity test: Carrying on of business. 7. Business connection test: connection between place of business and carrying on of business. 8. The start and end of permanent establishment. Part Two: ...
Taxmann’s Law & Practice Relating to Permanent Establishment
