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" permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment... "
Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ... - Page 81
by United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
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The Code of Federal Regulations of the United States of America

1999
...Convention (including Article 22). ARTICLE 4 PERMANENT ESTABLISHMENT (1) For the purposes of this Convention, the term "permanent establishment" means...through which a resident of one of the Contracting States engaged in industrial or commercial activity. (2) The term "permanent establishment" shall include...
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The Code of Federal Regulations of the United States of America

1980
...Convention (Including Article 22). ARTICLE 4 PERMANENT ESTABLISHMENT (1) For the purposes of this Convention, the term "permanent establishment" means...through which a resident of one of the Contracting States engaged In Industrial or commercial activity. (2) The term "permanent establishment" shall Include...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999
...Convention (including Article 22). ARTICLE 4 PERMANENT ESTABLISHMENT (1) For the purposes of this Convention, the term "permanent establishment" means...through which a resident of one of the Contracting States engaged in industrial or commercial activity. (2) The term "permanent establishment" shall include...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1990
...this Convention (including Article 22). AÏTTŒX 4 PsajturEiT Ear. (1) For the purposes of tius Convention, the term 'permanent establishment" means a fixed place of business through whieb a resident of one of the Contracting States engaged m industrial or commercial activity. ...
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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - 1968
...Convention (including Article 22). AKI 1 1 IK 4 PERMANENT ESTABLISHMENT (1) For the pnrposes of this Convention, the term "permanent establishment" means...States engages in industrial or commercial activity. (2) The term "permanent establishment" shall include especially : (a) A seat of management ; (b) A...
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Tax Convention with Thailand: Hearings, Eighty-ninth Congress, First Session ...

United States. Congress. Senate. Committee on Foreign Relations - 1965 - 181 pages
...which are the subject of the present Convention. ARTICLE 3 DEFINITION OF PERMANENT ESTABLISHMENT (1) The term "permanent establishment" means a fixed place of business through which a resident or corporation of one of the Contracting States engages in trade or business. (2) The term "a fixed...
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Tax Conventions with Brazil, Canada, and Trinidad and Tobago: Hearing ... 90 ...

United States. Congress. Senate. Foreign Relations - 1967 - 188 pages
...modernized version of the definition found in most conventions to which the United States is a party. The term "permanent establishment" means "a fixed place of business through which a resident or corporation of one of the Contracting States engages in trade or business". Illustrations of the...
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Tax Conventions with the Philippines and France: Hearing ... 90-2, on Tax ...

United States. Congress. Senate. Foreign Relations - 1968 - 72 pages
...commercial profits (as defined in the convention) of a resident or corporation of the other State. The term "permanent establishment" means "a fixed place of business through which a resident or corporation of one of the Contracting States engages in trade or business". The convention illustrates...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1971
...employee or in an independent capacity. ARTICLE 9 PERMANENT ESTABLISHMENT 1. For the purpose of this Convention, the term "permanent establishment" means...States engages in industrial or commercial activity. 2. The term "permanent establishment" shall include especially: (a) a seat of management; (b) a branch;...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...supersede the provisions of this article. Article 9. Permanent Establishment. ( 1 ) For the purpose of this Convention, the term "permanent establishment" means a fixed place of business through which industrial or commercial activity is carried on. (2) The term "fixed place of business" includes but...
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