A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction.

Under paragraph 6 of the OECD Commentary, activities existing for a very short period of time could lead to a permanent establishment when the nature of the business so justified.

(c) Vehicles for permanent assignment are allocated by the Vehicle Establishment Committee

Of critical importance is paragraph 42.6 of the OECD Commentary, which widens the definition of permanent establishment by specifying that no physical presence is required to establish a permanent establishment.

c) The establishment of Joint learning groups on small scale business, on credit management, on marketing, on business start up etc

According to the OECD Commentary, no permanent establishment exists in such a case.

Still, we would support the establishment of a permanent international human rights tribunal.

The authors opine that this could give rise to the avoidance of a permanent establishment by managing the contractual terms in cases where the circumstances would justify the permanent establishment conclusion instead.

UNCTAD's component included intensive training and business development services for more than 1,000 local companies, the establishment of TNC SME business linkages and the implementation of a business incubator.

In that sense, the phenomenon of the business cycle looked relatively permanent and unchanging.

Post 2003, renovations and installations, planning and supervisions may amount to a permanent establishment.

Consider establishment of permanent operations and intelligence fusion cells to which states ca assign representatives.

We propose the establishment of a permanent international tribunal to deal with crimes against humanity.

It also considered the question of the establishment of a permanent forum for indigenous peoples.

In addition, we should move now on the establishment of a permanent international criminal court.

In general, most of the OECD changes to the Commentary have resulted in the widening of the permanent establishment concept (Pijl, 2002), for example, the conclusion that no human presence is required to constitute a permanent establishment.

History It was established in 1964, after the Franks Report recommended the establishment of two business schools, as part of existing universities (London Business School and Manchester Business School), but with considerable autonomy.

The international community does not yet have experience in the establishment of permanent international criminal courts.

In both cases, the biggest winners were vested interests (Korea s business establishment and the Chinese Communist Party).

In 2006 formulation of more precise foreign policy priorities awaits the firm establishment of the permanent government.

Establishment of campaigns and or permanent services for collecting solid wastes that pollute marine and coastal areas

Co operation and establishment of a permanent forum of opinion exchange and information by Ministries and NGOs.

Thus, in May 1993, it launched a campaign for the establishment of a permanent International Penal Court.

Other terms such as place of business or non transitory establishment also could create problems under EU law.

These included the establishment of a business centre in Nairobi and strengthening formal bilateral trade and investment ties.

Besides the classic source principle namely, that of the permanent establishment other source principles have recently been proposed.

Agreement on Provisional Arrangements in Afghanistan Pending the Re establishment of Permanent Government Institutions (see S 2001 1154).

Consider establishment of permanent bilateral or regional operations and intelligence fusion cells to which states can assign representatives.

Agreement on Provisional Arrangements in Afghanistan Pending the Re establishment of Permanent Government Institutions (see S 2001 1154).

(a) The principal place of business or , in the absence thereof, the habitual permanent residence of the defendant or

His delegation fully supported the establishment of a permanent international criminal court, with general authority to prosecute international crimes.

The Assembly also called for the establishment of a permanent forum within the United Nations system for indigenous people.

(iv) Encourage the establishment of a Private Sector Regional Chamber of Commerce and Business Council to facilitate intraregional trade relations.

1998, July Member of the Danish Delegation at the Rome Conference for Establishment of the Permanent International Criminal Court (ICC)

2. The Government of Panama supports the establishment of a permanent international criminal judicial body with compulsory and exclusive jurisdiction.

We have also said that we favour the establishment of a category of permanent member without the right of veto.

Recognizing the importance of considering the establishment of a permanent forum for indigenous people in the framework of an international decade,

Noted the establishment, in July 1993, of the Federation of National Associations of Women in Business in Eastern and Southern Africa (FEMCOM)

Business was business.

Business is business.

Some of the amendments to the OECD Model Tax Convention, however, include a narrowing of the requirements for constituting a permanent establishment.

Permanent Representative of Armenia to President of the Security Council (S 26322) 3265 Establishment of an international tribunal for 20 August 1993

The establishment of permanent peace in the Middle East will also create the necessary conditions for harmony, economic cooperation and shared prosperity.

Permanent Representative Permanent Representative Permanent Representative

That African vision entails the establishment of a 26 member Security Council in which our continent will have two permanent seats having the same prerogatives and privileges as the current permanent members, including the right of veto, as well as five non permanent seats.