Permanent establishment | Croner-i Tax and Accounting

Access to treat benefits

Commentary – Schwarz on Tax Treaties ¶11-050

Agency

Commentary – Schwarz on Tax Treaties ¶15-050 ; Schwarz on Tax Treaties ¶15-400

Agent of independent status

Legislation/Regulatory – CTA2010 s. 1142

Agents, independent

Commentary – Schwarz on Tax Treaties ¶15-450

Allocation of profits

Commentary – Schwarz on Tax Treaties ¶15-000 ; Schwarz on Tax Treaties ¶17-150

Alternative finance arrangements

Commentary – Schwarz on Tax Treaties ¶15-450

Alternative finance returns

Legislation/Regulatory – CTA2010 s. 1144

Attribution of interest

Commentary – Schwarz on Tax Treaties ¶18-150

Attribution of investment income

Commentary – Schwarz on Tax Treaties ¶15-000

Attribution of profits to

Corporation tax

Commentary – Schwarz on Tax Treaties ¶17-300

Force of attraction

Commentary – Schwarz on Tax Treaties ¶17-225

Foreign tax credit

Commentary – Schwarz on Tax Treaties ¶17-300

Generally

Commentary – Schwarz on Tax Treaties ¶17-150 ; Schwarz on Tax Treaties ¶17-250

Income tax

Commentary – Schwarz on Tax Treaties ¶17-275

OECD approach

Commentary – Schwarz on Tax Treaties ¶17-200

UK domestic law

Commentary – Schwarz on Tax Treaties ¶17-300

Auxiliary activities

Anti-fragmentation

Commentary – Schwarz on Tax Treaties ¶15-600

Branch

Commentary – Schwarz on Tax Treaties ¶15-300

Brokers

Commentary – Schwarz on Tax Treaties ¶15-050

Building or construction sites

Commentary – Schwarz on Tax Treaties ¶15-350

Business profits

– see Business profits

Capital assets

Commentary – Schwarz on Tax Treaties ¶20-200

Deemed activity

Commentary – Schwarz on Tax Treaties ¶15-550

Deemed, illustrative list

Commentary – Schwarz on Tax Treaties ¶15-250

Digital economy

Commentary – Schwarz on Tax Treaties ¶15-200

Discrimination

Commentary – Schwarz on Tax Treaties ¶24-200

Discriminatory treaties

Commentary – Schwarz on Tax Treaties ¶11-200

Diverted profits tax

Commentary – Schwarz on Tax Treaties ¶15-700

Dividends connected with

Commentary – Schwarz on Tax Treaties ¶18-100

Double taxation relief

Commentary – Tax Reporter ¶170-600

HMRC Guidance – INTM153060

Employment income

Commentary – Schwarz on Tax Treaties ¶15-000

Enterprise investment scheme

Legislation/Regulatory – ITA2007 s. 180A, 191A, 1007A

Enterprise investment scheme requirement

Commentary – Tax Reporter ¶323-315

Enterprise management incentives

Commentary – Tax Reporter ¶466-190

Legislation/Regulatory – ITEPA2003 Sch. 5, para. 14A

Exclusions

Commentary – Schwarz on Tax Treaties ¶15-050

Existence, elements to be met

Commentary – Schwarz on Tax Treaties ¶15-150

Fixed place of business

Commentary – Schwarz on Tax Treaties ¶15-050 ; Schwarz on Tax Treaties ¶15-150

Fixed place of business, meaning

Legislation/Regulatory – CTA2010 s. 1141

Foreign permanent establishment

– see Foreign permanent establishments

General commission agent

Commentary – Schwarz on Tax Treaties ¶15-450

Generally

Commentary – Tax Reporter ¶764-260

Case Law – (1) American Foreign Insurance Association v. Davies (H.M. Inspector of Taxes (2) American Foreign Insurance Association v. Commissioners of Inland Revenue (3) American Foreign Insurance Association v. Commissioners of Inland Revenue (4) Davies (H.M. Inspector of Taxes) v. Home Insurance Company (Limited) (5) Davies (H.M. Inspector of Taxes) v. St. Paul Fire & Marine Insurance Company (Limited)

Illustrative list

Commentary – Schwarz on Tax Treaties ¶15-250

Independent agents

Commentary – Schwarz on Tax Treaties ¶15-450

Independent brokers

Legislation/Regulatory – CTA2010 s. 1145

Independent investment managers

Legislation/Regulatory – CTA2010 s. 1146-1150, 1152

Installation projects

Commentary – Schwarz on Tax Treaties ¶15-350

Insurance business

Commentary – Schwarz on Tax Treaties ¶15-550

Interest and Royalties Directive

Commentary – Schwarz on Tax Treaties ¶22-300

Investment income

Generally

Commentary – Schwarz on Tax Treaties ¶18-100

Third states

Commentary – Schwarz on Tax Treaties ¶18-100

Investment managers

Commentary – Schwarz on Tax Treaties ¶15-450

Lloyd's agents

Legislation/Regulatory – CTA2010 s. 1151

Lloyd's members' agents

Commentary – Schwarz on Tax Treaties ¶15-450

Meaning

Commentary – Schwarz on Tax Treaties ¶15-050 ; Schwarz on Tax Treaties ¶15-100

Legislation/Regulatory – CTA2010 s. 1141

Member States

Associated enterprises, attribution of profits

Legislation/Regulatory – Conv. 90/436

Transfer

Legislation/Regulatory – Dir. 2009/133 art. 10

Mergers directive

Commentary – Schwarz on Tax Treaties ¶22-400

Non-discrimination

Commentary – Schwarz on Tax Treaties ¶24-200

Non-resident companies

– see Non-resident companies

Non-resident company trading through UK representative

Determination

Legislation/Regulatory – CTA2010 s. 969

Interpretation

Legislation/Regulatory – CTA2010 s. 972

Obligations and liabilities

Legislation/Regulatory – CTA2010 s. 970, 971

Non-residents with

Corporation tax, limits on/reduction of credit relief

Legislation/Regulatory – TIOPA2010 s. 43

Unilateral relief

Legislation/Regulatory – TIOPA2010 s. 30

Parent companies and subsidiaries

Commentary – Schwarz on Tax Treaties ¶15-650 ; Schwarz on Tax Treaties ¶22-250

Physical

Commentary – Schwarz on Tax Treaties ¶15-050 ; Schwarz on Tax Treaties ¶15-150

Preparatory activities

Anti-fragmentation

Commentary – Schwarz on Tax Treaties ¶15-600

Preparatory or auxiliary activities

Legislation/Regulatory – CTA2010 s. 1143

Royalties connected with

Commentary – Schwarz on Tax Treaties ¶18-200

Seed enterprise investment scheme

Commentary – Tax Reporter ¶320-150

Services

Commentary – Schwarz on Tax Treaties ¶15-500

Third states

Commentary – Schwarz on Tax Treaties ¶18-150 ; Schwarz on Tax Treaties ¶18-200

Transfer of

Legislation/Regulatory – Dir. 2009/133 art. 10

Transfer of, EC mergers directive

Commentary – Tax Reporter ¶103-840

Unconventional

Commentary – Schwarz on Tax Treaties ¶15-550

Venture capital trust requirement

Commentary – Tax Reporter ¶326-400

HMRC Guidance – VCM55040

Venture capital trusts

Legislation/Regulatory – ITA2007 s. 286A, 302A, 1007A