INTM266110 - Non-residents trading in the UK: Treaty permanent establishment

Fixed place of business permanent establishment - places especially included within the definition of permanent establishment

»Ê¹ÚÌåÓýapp model treaty Article 5(2) gives some specific examples of what is “especially includedâ€� in the term permanent establishment as follows:

  1. a place of management;
  2. a branch;
  3. an office;
  4. a factory;
  5. a workshop, and
  6. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources
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»Ê¹ÚÌåÓýapp wording of article 5(1) make it clear that this is not an exhaustive list of the places that could be a permanent establishment. Furthermore, it is clear that, to be a treaty permanent establishment, any of these types of places would also need to have the general attributes of a fixed place of business, i.e. the geographic, period of duration and personnel conditions.