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HMRC internal manual

International Manual

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DT Agreements: Norway - Income from a UK source paid to a resident of Norway

Construction Industry Scheme: Permanent establishment provisions

Before 6 April 2001 - 1985 Convention

The permanent establishment provisions of Article 5 include references to a building siteor construction or installation project. This provides that, where such a site continuesfor a period of more than twelve months in the aggregate of any twenty-four month period,it will constitute a permanent establishment.

After 6 April 2001 - 2000 Convention

The permanent establishment provisions of Article 5 include references to a building siteor construction or installation project. This provides that, where such a site continuesfor a period of more than twelve months in the aggregate of any twenty-four month period,it will constitute a permanent establishment.