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A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned.〔 For example, Germany taxes non-German companies only on income from a PE. 〕 Definitions of PEs under tax law or tax treaty may contain specific inclusions or exclusions. ==Fixed place of business== The starting point for determination if a permanent establishment exists is generally a fixed place of business. The definition of permanent establishment in the OECD Model Income Tax Treaty〔(OECD Model Convention on Income and on Capital ) Article 5 (OECD Model) and commentary thereon (Commentary).〕 is followed in most income tax treaties.〔See, e.g., the (U.S./UK treaty ) Article 5, which is virtually identical to the OECD Model Article 5. The (Nigeria/South Africa treaty ) Article 5, is nearly identical to the OECD Model Article 5, with the addition of a provision clarifying that a fixed place of business used as a sales outlet is a PE, notwithstanding exclusions elsewhere in the article.〕 The commentary indicates that a fixed place of business has three components: *Fixed refers to a link between the place of business and a specific geographic point, as well as a degree of permanence with respect to the taxpayer. An "office hotel" may constitute a fixed place for a business for an enterprise that regularly uses different offices within the space. By contrast, where there is no commercial coherence, the fact that activities may be conducted within a limited geographic area should not result in that area being considered a fixed place of business.〔Commentary paragraphs 5 and 6.〕 *A place of business. This refers to some facilities used by an enterprise for carrying out its business. The premises must be at the disposal of the enterprise. The mere presence of the enterprise at that place does not necessarily mean that it is a place of business of the enterprise. The facilities need not be the exclusive location, and they need not be used exclusively by that enterprise or for that business. However, the facilities must be those of the taxpayer, not another unrelated person. Thus, regular use of a customer's premises does not generally constitute a place of business.〔Commentary paragraph 4.〕 *Business of the enterprise must be carried on wholly or partly at the fixed place.〔Commentary paragraph 7.〕 The requirements of what constitutes a 'permanent establishment' within the scope of a particular treaty depend on what interpretation a particular country places on that term, in context of the text of that treaty. As per Article 3 of the Vienna Convention, no one is entitled to claim rights under a particular treaty unless otherwise authorized by the contracting state. Therefore if a particular contracting state places a different meaning on the term 'permanent establishment' than what the taxpayer seeks to place, the taxpayer would be left with virtually no remedy within that state, other than to seek a mutual agreement to that dispute with the other contracting state to that treaty.... 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Permanent establishment」の詳細全文を読む スポンサード リンク
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