INTM332600 - Double Taxation applications & claims: permanent establishment and special relationship: contents

  1. INTM332610
    What a permanent establishment is
  2. INTM332620
    When you have to consider PE
  3. INTM332630
    What the PE provisions are
  4. INTM332640
    How you know the PE condition is satisfied
  5. INTM332650
    Claimant with an associate outside the UK with a PE in the UK
  6. INTM332660
    Claimant which is a subsidiary of a UK company
  7. INTM332670
    What Special Relationship is
  8. INTM332680
    How you recognise the ‘Special Relationship’ condition
  9. INTM332690
    How you know the special relationship condition is satisfied