Economics · International Taxation
Which of the following constitutes a Fixed Permanent Establishment (PE) under international tax treaties?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Unrelated offshore trading entities
- 2A fixed branch, office, factory, workshop, or warehouse✓
- 3Short-term temporary consultation service provision
- 4An independent broker or commission agent
Correct answer
A fixed branch, office, factory, workshop, or warehouse
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