INTM266000 - Non-residents trading in the UK: Treaty permanent establishment: contents

  1. INTM266010
    Why is treaty permanent establishment important?
  2. INTM266020
    Potential effect on the UK domestic charge
  3. INTM266030
    »Ê¹ÚÌåÓýapp Commentary to the OECD Model Treaty
  4. INTM266040
    Treaty permanent Establishment - definition
  5. INTM266050
    Fixed place of business permanent establishment
  6. INTM266060
    Fixed place of business permanent establishment - geographic condition
  7. INTM266070
    Fixed place of business permanent establishment - time condition - degree of permanence of activities
  8. INTM266080
    Fixed place of business permanent establishment - personnel condition
  9. INTM266090
    Fixed place of business permanent establishment - automated equipment
  10. INTM266100
    Fixed place of business permanent establishment - E-commerce/E-tailers/servers/internet trading
  11. INTM266110
    Fixed place of business permanent establishment - places especially included within the definition of permanent establishment
  12. INTM266120
    Fixed place of business permanent establishment - activities specifically excluded from the definition of permanent establishment
  13. INTM266130
    Fixed place of business permanent establishment - building sites or construction or installation projects
  14. INTM266140
    Agent as permanent establishment
  15. INTM266150
    Agent of independent status - Article 5(6)
  16. INTM266160
    UK common law - variance with civil law