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Which of the Following Would Qualify as a Permanent Establishment

Question 73

Multiple Choice

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


A) The presence of corporate employees in the host country for a limited time period.
B) Shipment of goods by the foreign corporation to customers in the host country.
C) Maintenance of a sales office in the host country.
D) All of the above would qualify as a permanent establishment.

Correct Answer:

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