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We have 142 other definitions for PE
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Samples in periodicals archive:
C K Khatri, Manama Under the provisions of the double tax avoidance agreement which India has entered into with Denmark, salary is taxable in India only if the foreign national has spent more than 182 days in India and if the remuneration is borne by a permanent establishment or a fixed base of the Danish company in India.
The DTs provide for allocation of taxation rights to source State and residence State in respect of business profits including that of a permanent establishment, operation of ships or aircraft in international traffic, dividends, interest, royalty, capital gains etc.
Business profits will be taxed at source if the entity's activities constitute such a permanent establishment.
90-days threshold Foreign companies are liable to corporate tax (other than withholding taxes) only if they have created a permanent establishment (PE) in Oman.
One of the most significant developments of the new tax law was the introduction of withholding tax on payments made to non-residents who do not have a permanent establishment (basically a fixed place of business) in Qatar," PwC said.
n The new tax law confirms that foreign companies who are operating in Oman through a dependent agent would be considered as having a permanent establishment in Oman.
8 5 2124084; fax: 8 5 2122741 According to the Law on Corporate Income Tax of the Republic of Lithuania, permanent establishment means the manifestation of activities of a foreign entity in the Republic of Lithuania.
Model Income Tax Convention provides in Article 6(5) that "a resident of a Contracting State who is liable to tax in the other Contracting State on income from real property situated in the other Contracting State" may "elect for any taxable year" to "compute the tax [for any tax year] on such income on a net basis as if such income were business profits attributable to a permanent establishment in such other State.