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What is a permanent establishment of a company?

  • A permanent establishment is the place of business through which an Australian company carries on its business in another country.
  • If the Australian company derives profits through a permanent establishment in another country that country may be able to tax that income.
  • Detailed provisions relating to permanent establishments are contained in relevant double tax treaties.
  • It is important to check the applicable treaty because the definition of permanent establishment varies between treaties.

 

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