Introduction

Below is a description of the domestic and treaty definition of Permanent Establishment.

As you will see there are two broad circumstances within which a non-UK resident or a UK resident enterprise could have a permanent establishment. These are:

Where there is a fixed place of business through which the business of an enterprise is wholly or partly carried on – Model Treaty Article 5(1). This is known as the fixed place of business permanent establishment (INTM264400).

Or,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.