Which of the Following Would Qualify as a Permanent Establishment

question 84

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 the above would qualify as a permanent establishment.

---

Definitions:

Medulla

The innermost part of an organ or structure, especially the inner region of an organ or bone.

Renal Papillae

The apex of the renal pyramid which projects into the lumen of the minor calyx of the kidney, allowing for urine to flow into the ureter.

External Urinary Opening

The external opening of the urinary tract through which urine is expelled from the body; in males, it is located at the tip of the penis, and in females, it is situated in the vulva.

Urethra

The tube that conducts urine from the bladder to the outside of the body in both males and females, and also transports semen in males.