INTM264500 | Non-residents trading in the UK: permanent establishment: domestic and treaty law: Dependent agent permanent establishment (‘DAPE’):
From HM Revenue & Customs · International Manual
Contents3 entries
- INTM264510Non-residents trading in the UK: permanent establishment: domestic and treaty law: dependent agent permanent establishment (‘DAPE’): agent acting on behalf of a non-resident enterprise
- INTM264520Non-residents trading in the UK: permanent establishment: domestic and treaty law: dependent agent permanent establishment (‘DAPE’): common law v civil law
- INTM264530Non-residents trading in the UK: permanent establishment: domestic and treaty law: dependent agent permanent establishment (‘DAPE’): agent of independent status