This essay focuses on A permanent establishment. It is which it carries out business, including business carry out through its agent • The following are consider
Article 4: Permanent Establishment • A permanent establishment of a non resident consists of the permanent place of the non resident’s activity through which it carries out business, including business carried out through its agent • The following are considered a permanent establishment: Construction sites, assembly facilities, and supervisory activities connected therewith Installations or sites used for surveying for natural resources including drilling equipment and ships used for surveying A fixed base where a non resident natural person carries out business A branch of a non
resident company licensed to carry out business in the Kingdom
• A place is not consider a of a non resident in the Kingdom. It is if it is use for the following purposes: Storing, displaying, or delivering goods. This is belonging to the non resident Keep a stock of goods. It is belonging to the non resident for the purpose of processing. This by another person Purchasing goods for the sole purpose of collection. There of information for the non resident Carrying out other activities. It is of preparatory nature for the interests of the non resident • A place is not consider a a non resident in the Kingdom if it is use for the following purposes: • Drafting contracts for signature in connection