SAT > English > Permanent establishment
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Permanent establishment
 
​It is considered permanent establishment any business place where partial or totally business activities are developed or where independent personal services are offered. Those places are, for example:
 
  • Branches
  • Agencies
  • Offices
  • Factories
  • Garages
  • Installations
  • Mines
  • Quarries
  • Any exploration place, extraction or exploitation of natural resources.
 
It is also considered the existent of a permanent establishment in the country when a resident abroad makes business activities in the country by trusteeship.
 
Última modificación:
26 de mayo de 2015 a las 16:08
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