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

A permanent establishment

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