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:

Independent Parties

Entities or individuals that operate or function without being influenced or controlled by others.

Claiming Value

The process of maximizing one's own benefit in a negotiation or transaction.

Creating Value

The process of enhancing or increasing the value proposition of a deal or an outcome for all parties involved in a negotiation.

Conflict

A disagreement or contention between two or more parties, possibly due to differing interests, values, or goals.