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

question 7

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

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Definitions:

Email Communication

The exchange of messages between individuals or groups through electronic mail services.

Routine Activities

Regular, daily activities or tasks that are performed as part of one’s schedule or work.

Negative Critiques

Evaluations or feedback that focus on the shortcomings or failures of a work or performance.

Annual Report

A comprehensive report on a company's activities, financial performance, and strategy throughout the preceding fiscal year.