INTM266000 - Non-residents trading in the UK: Treaty permanent establishment: contents

1. INTM266010

   Why is treaty permanent establishment important?
2. INTM266020

   Potential effect on the UK domestic charge
3. INTM266030

   The Commentary to the OECD Model Treaty
4. INTM266040

   Treaty permanent Establishment - definition
5. INTM266050

   Fixed place of business permanent establishment
6. INTM266060

   Fixed place of business permanent establishment - geographic condition
7. INTM266070

   Fixed place of business permanent establishment - time condition - degree of permanence of activities
8. INTM266080

   Fixed place of business permanent establishment - personnel condition
9. INTM266090

   Fixed place of business permanent establishment - automated equipment
10. INTM266100

    Fixed place of business permanent establishment - E-commerce/E-tailers/servers/internet trading
11. INTM266110

    Fixed place of business permanent establishment - places especially included within the definition of permanent establishment
12. INTM266120

    Fixed place of business permanent establishment - activities specifically excluded from the definition of permanent establishment
13. INTM266130

    Fixed place of business permanent establishment - building sites or construction or installation projects
14. INTM266140

    Agent as permanent establishment
15. INTM266150

    Agent of independent status - Article 5(6)
16. INTM266160

    UK common law - variance with civil law