Which of the following would qualify as a permanent establishment for income tax treaty purposes?

Question

Quizplus · Accepted Answer

Only the maintenance of a sales office in the host country would qualify as a permanent establishment for income tax treaty purposes. The presence of corporate employees in the host country for a limited time period and shipment of goods to customers do not meet the threshold of creating a fixed place of business in the host country for a significant period of time.

Which of the Following Would Qualify as a Permanent Establishment