Double Taxation Agreement

32	Scope.
33.	Permanent establishment is a fixed place of business.
33.1	Place of business covers premises, facilities and installation.
33.2	Concept of fixity contemplates permanency.
33.3	Temporary suspension of business does not mean loss of permanence.
33.4	Business should be carried on wholly or partly through the fixed place.
34.	Definition is inclusive.
34.1	Place of management.
34.2	Branch.
34.3	‘Office’.
34.3-1	Representative office, whether permanent establishment.
34.3-2	Administrative office, whether a permanent establishment.
34.3-3	Personal office, whether an office.
34.3-4	Shop, whether an office.
34.4	‘A factory’.
34.5	Workshop.
34.6	Warehouse.
35.	Building site or construction or assembly project, a permanent establishment.
35.1	Building site.
35.2	Construction.
35.3	Installation.
35.4	Substantial equipment.
36.	Trading in service, a permanent establishment.
36.1	Consultancy service, a permanent establishment.
36.2	Service should relate to same or connected project.
37.	Activities which are not taken permanent establishment.
38.	Person is also taken a permanent establishment.
38.1	‘Habitually exercises an authority to conclude contract’.
38.1-1	‘Habitually’.
38.1-2	‘Maintains’.
38.1-3	Regularly.
38.2	Agents.
38.2-1	Types of agents.
38.2-2	Deciding factors as to whether an agency or selling of goods.
38.2-3	Sales representative, whether agent.
38.2-4	Pakistan subsidiary - Whether agent.
38.2-5	Independent agents.
38.3	Agent and Income Tax Ordinance, 1979.
38.3-1	Taxability of non-resident through agents under the Income Tax Ordinance, 1979.
38.3-2	Representative assessee under the Income Tax Ordinance, 1979.
39.	Subsidiary company does not constitute permanent establishment.