Agent acting on behalf of a foreign enterprise

If there is no fixed place of business it is still possible for there to be a Permanent Establishment if an agent acts on behalf of the non-UK resident enterprise. Persons whose activities may create a PE for the non-resident enterprise are so called dependent agents, or ‘deemed PEs’. Such persons may be either individuals or companies and are not necessarily employees of the non-resident enterprise.

The commentary to Article 5 makes it clear that there is no need to consider, in respect of the same activities, whether a dependent agent PE (‘DAPE’) exists if it is already clear that there is a fixed place of business PE.

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