Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment?
Amongst the examples usually listed in the Permanent Establishment Article are:
- a place of management;
- an office;
- a workshop.
So if any of the above facilities are available to the non-resident company on the construction vessel then, subject to the required degree of permanence and use, the company would have on that vessel a fixed place of business in the UK through which it carried on business; that is it would have a permanent establishment in the UK.
As regards the necessity for a detailed examination of the working arrangements see the final paragraph of OT41630.