Which of the Following Would Qualify as a Permanent Establishment

question 42

Multiple Choice

Which of the following would qualify as a permanent establishment for income tax treaty purposes?

• A) The presence of corporate employees in the host country for a limited time period.
• B) Shipment of goods by the foreign corporation to customers in the host country.
• C) Maintenance of a sales office in the host country.
• D) All of these choices would qualify as a permanent establishment.

---

Definitions:

DNA Profile

A unique set of DNA characteristics that can be used to identify an individual or to determine familial relationships.

Mitochondrial DNA SEQ## STR Profiling

A technique for analyzing short tandem repeats within the mitochondrial DNA, useful in forensic science and genealogy.

Agrobacterium Tumefaciens

A bacterium known for causing crown gall disease in plants, used in genetic engineering to transfer DNA to plant cells.

Plant Transgenics

The field of genetically modifying plants to introduce new traits by transferring genes from one organism to another, including different species.