| INTM264010 | Introduction |
| INTM264020 | Importance of the concept
of permanent establishment / branch or agency to effective taxation
of non-residents |
| INTM264030 | Flow chart – Will
the non-resident fall within the charge to corporation tax or
income tax? |
| INTM264040 | Non-resident companies
– charge to Corporation tax – permanent establishment /
branch or agency |
| INTM264050 | Permanent establishment
– domestic law definition – FA03/S148 |
| INTM264060 | Permanent establishment -
fixed place of business |
| INTM264070 | Agency permanent
establishment |
| INTM264080 | Independent agents do not
create a permanent establishment |
| INTM264090 | Branch or agency –
statutory definition and practical recognition of a branch |
| INTM264100 | Agency – Common law
concept |
| INTM264110 | Branch or agency - Case
law – CIR v Brackett |
