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permanent establishment 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
PU(A) 405/2008 - DOUBLE TAXATION RELIEF (THE GOVERNMENT OF THE STATE OF QATAR) ORDER 2008
2. Double taxation relief |
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permanent establishment 2. The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a sales outlet; (g) a mine, an oil or gas well, a quarry or any other place of exploration, exploitation or extraction of natural resources; and (h) a building site, a construction, assembly or installation project, or supervisory activities, in connection therewith, but only where such site, project or activities continue for a period of more than 6 months within any twelve-month period.
PU(A) 405/2008 - DOUBLE TAXATION RELIEF (THE GOVERNMENT OF THE STATE OF QATAR) ORDER 2008
2. Double taxation relief |