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What is permanent establishment (PE)?
Q&AThe OECD Model Income Tax Treaty defines permanent establishment as a “fixed place of business through which the business of an enterprise is wholly or partly carried on.” Thus, acquisition of permanent establishment status defines the taxable status of particular legal structures and trade in a particular state.
Permanent establishment is primarily used to determine a specific state’s right to impose tax on the business activities of foreign companies operating in that country.
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