The Definition of a "Permanent Establishment" Is a Key Article

question 58

Multiple Choice

The definition of a "permanent establishment" is a key article of the OECD's model tax treaty. Which of the following would NOT be considered a permanent establishment by the OECD?

• A)branch
• B)mine
• C)storage facility
• D)construction site

---

Definitions:

Muscle Fiber

A single muscle cell, known for its long, cylindrical shape and role in contracting to facilitate body movement.

Sarcomere

The fundamental unit of muscle fiber responsible for muscular contraction, delineated by Z lines.

Thick Filaments

Protein structures in muscle fibers responsible for muscle contraction.

Thin Filaments

Filaments within muscle fibers composed primarily of the protein actin, which play a key role in muscle contraction by sliding past thick filaments.