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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Austria - Income from a UK source paid to a resident of Austria

Construction Industry Scheme: Permanent establishment provisions (Article 5)

The permanent establishment provisions of Article 5 include references to a buildingsite or construction or assembly project. This provides that where such a site or projectcontinues for a period of more than twelve months it will constitute a permanentestablishment.