| INTM266010 | Why is treaty permanent
establishment important? |
| INTM266020 | Potential effect on the
UK domestic charge |
| INTM266030 | The Commentary to the
OECD Model Treaty |
| INTM266040 | Treaty permanent
Establishment - definition |
| INTM266050 | Fixed place of business
permanent establishment |
| INTM266060 | Fixed place of business
permanent establishment - geographic condition |
| INTM266070 | Fixed place of business
permanent establishment - time condition - degree of permanence of
activities |
| INTM266080 | Fixed place of business
permanent establishment - personnel condition |
| INTM266090 | Fixed place of business
permanent establishment - automated equipment |
| INTM266100 | Fixed place of business
permanent establishment - E-commerce/E-tailers/servers/internet
trading |
| INTM266110 | Fixed place of business
permanent establishment - places especially included within the
definition of permanent establishment |
| INTM266120 | Fixed place of business
permanent establishment - activities specifically excluded from the
definition of permanent establishment |
| INTM266130 | Fixed place of business
permanent establishment - building sites or construction or
installation projects |
| INTM266140 | Agent as permanent
establishment |
| INTM266150 | Agent of independent
status - Article 5(6) |
| INTM266160 | UK common law - variance
with civil law |
