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INTM264400 | Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: contents

From HM Revenue & Customs · International Manual

Contents7 entries

  1. INTM264410Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: features of fixed place of business
  2. INTM264420Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: ‘place of business’ condition
  3. INTM264430Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: ‘fixed’ condition
  4. INTM264435Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business
  5. INTM264440Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: ‘personnel’ condition
  6. INTM264450Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: places especially included within the definition of permanent establishment
  7. INTM264460Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: activities specifically excluded within the definition of permanent establishment