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Permanent establishment information


A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned.[1] Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions.

  1. ^ For example, Germany taxes non-German companies only on income from a PE.[citation needed]

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Permanent establishment

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A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction...

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Tax treaty

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income of a resident of the other country to that income from a permanent establishment in the first country, define circumstances in which income of individuals...

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Establishment Clause

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In United States law, the Establishment Clause of the First Amendment to the United States Constitution, together with that Amendment's Free Exercise...

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Tangibility

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article 5(1) of the OECD Model Tax Treaty requires to date a permanent establishment to consist of a tangible place of business. This is problematic...

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Permanent TSB

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Permanent TSB Group Holdings plc, formerly Irish Life and Permanent plc is a provider of personal financial services in Ireland. Irish Life Assurance...

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Green card

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green card, known officially as a permanent resident card, is an identity document which shows that a person has permanent residency in the United States...

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Hong Kong resident

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Under the Hong Kong Basic Law, permanent residents are: Chinese citizens born in Hong Kong before or after the establishment of the Hong Kong Special Administrative...

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Corporate tax

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country on income from that country, foreign corporations who have a permanent establishment in the country, or corporations deemed to be resident for tax purposes...

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French India

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French still did not have a viable trading company or a single permanent establishment in the East. Seeking to explain France's late entrance in the East...

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Beckham law

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not a Spanish resident then the employer must operate through a permanent establishment in Spain. The income derived from employment is not deemed exempt...

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International taxation

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2016-08-15. Permanent establishment is defined under most treaties using language identical to the OECD model. Generally, a permanent establishment is any...

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List of major generals in the United States Regular Army before 1 July 1920

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the permanent military establishment to meet transient wartime needs, the Regular Army was used as a cadre for a vast non-permanent establishment of volunteer...

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Smokejumper

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service in January 1946. The Smokejumper Project had become a permanent establishment of the USFS in 1944. In 1946, the Missoula Region had 164 smokejumpers...

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Hong Kong identity card

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categories is a permanent resident of the HKSAR with right of abode privileges: Chinese citizen born in Hong Kong before or after the establishment of the HKSAR...

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Alaska Permanent Fund

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The Alaska Permanent Fund (APF) is a constitutionally established permanent fund managed by a state-owned corporation, the Alaska Permanent Fund Corporation...

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Double taxation

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are limitation in interest deductibility, foreign tax credits, permanent establishment issues and diverging qualifications or interpretations. Germany...

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Frank Maxwell Andrews

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General Allen, commanded. While in Germany, Andrews received his permanent establishment promotion to major, Cavalry, when the National Defense Act of 1920...

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Nara period

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polluted. Reforms and bureaucratization of government led to the establishment of a permanent imperial capital at Heijō-kyō, or Nara, in AD 710. The capital...

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Chetumal

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River, which could serve as a barracks and customs section while a permanent establishment was being achieved, as the pontoon would allow for rapid mobility...

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Municipal trade tax in Germany

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political actors. If the company has permanent establishments in several municipalities or if the permanent establishment extends over the territory of several...

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Permanent private hall

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December 2022. Regulations for the Establishment and Maintenance of Permanent Private Halls Review of the Permanent Private Halls associated with the University...

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G4 nations

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UN's establishment. Their economic and political influence has grown significantly in the last decades, reaching a scope comparable to the permanent members...

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Tax residence

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they really are present in Russia. International taxation Permanent establishment Permanent tourist Physical presence test Tax exile Tax haven Tax treaty...

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PE

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investments in companies that are not traded on a public stock exchange Permanent establishment, a fixed place of business establishing taxable presence of a business...

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Permanent Joint Board on Defense

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The Permanent Joint Board on Defense (French: Commission permanente mixte de défense Canada-États-Unis, spelled Defence in Canadian English) is the senior...

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Consolidated Fund

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Database. Office of Public Sector Information. Retrieved 11 May 2010.[permanent dead link] Part 5 of the Government of Wales Act: Finance, National Assembly...

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Royal Army Ordnance Corps

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corps that amalgamated to form The Royal Logistic Corps (RLC). The permanent establishment of an Ordnance Office long predated that of a standing army in...

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