INTM260500 - Non-residents trading in the UK: PE definition - derivation and destination table
We have rewritten and restructured the 바카라 사이트non-residents trading in the UK바카라 사이트 guidance in this manual. These changes mean that cross-references to pages in this part of the International Manual (바카라 사이트Non-residents trading in the UK바카라 사이트) in other material may direct you to a page which no longer exists. To help readers navigate the new guidance, we provide below the old page numbers and summary of their content, with the new page number(s) which now deals with that subject for the 바카라 사이트PE definition바카라 사이트 section of the guidance.
| Old INTM page | Subject | New INTM page |
|---|---|---|
| 260000 | Contents | 260000 |
| 261000 | Introduction | 261020 |
| 262000 | Domestic charging provisions: Contents | 262000 |
| 262010 | Domestic charging provisions: Introduction | 261020 |
| 262020 | Domestic charging provisions: UK legislation | 262100/262210/262300 |
| 262030 | Domestic charging provisions: IT charge | 262210/262300 |
| 262040 | Domestic charging provisions: CT charge | 262210/262300 |
| 263000 | Non-residents trading in the UK: Contents | 262200 |
| 263010 | Non-residents trading in the UK: Introduction | 262210 |
| 263020 | Non-residents trading in the UK: Whether trading | 262220 |
| 263030 | Trading/contracts made in the UK: case law(1) | 262220 |
| 263040 | Trading/contracts made in the UK: case law(2) | 262220 |
| 263050 | Place of contract may not be decisive | 262220 |
| 263060 | Making of a contract | 262230 |
| 264000 | Domestic law PE/branch or agency: Contents | Removed |
| 264010 | Domestic law PE/branch or agency: Introduction | 261020 |
| 264020 | Importance of the concept of PE/branch or agency to taxation of non-residents | 262300/264200 |
| 264030 | Domestic law PE/branch or agency: Flow chart | 262100 |
| 264040 | Domestic law PE/branch or agency: Charge to CT | 262210/262300 |
| 264050 | Domestic law PE/branch or agency: PE definition | 264200/264300 |
| 264060 | Domestic law PE/branch or agency: Fixed Place Of Business | 264400 |
| 264070 | Domestic law PE/branch or agency: Agency PE | 264510 |
| 264080 | Domestic law PE/branch or agency: Independent Agents do not create a PE | 264530 |
| 264090 | Domestic law PE/branch or agency: Statutory definition | 264200/262300 |
| 264100 | Domestic law PE/branch or agency: Agency 바카라 사이트 Common law concept | 264520 |
| 264110 | Domestic law PE/branch or agency: Reference to machinery provisions | 268010/268040/268030 |
| 265000 | Treaty law: Contents | Removed |
| 265010 | Treaty law: Introduction | 264200/261020 |
| 265020 | Treaty law: Article 5 & 7 | 264200/267000 |
| 265030 | Treaty law: Matching up domestic law with treaty law | 264200/261020 |
| 265040 | Treaty law: Partnerships 바카라 사이트 non-resident partners | 265040 |
| 266000 | Treaty PE: Contents | Removed |
| 266010 | Why is treaty PE important? | 264200/261020 |
| 266020 | Potential effect on the UK domestic charge | 264200 |
| 266030 | The Commentary to the OECD Model Treaty | 264200 |
| 266040 | Treaty PE - definition | 264300 |
| 266050 | Fixed Place Of Business PE | 264300/264410 |
| 266060 | Fixed Place Of Business PE 바카라 사이트 geographic condition | 264420 |
| 266070 | Fixed Place Of Business PE 바카라 사이트 degree of permanence | 264430 |
| 266080 | Fixed Place Of Business PE 바카라 사이트 personnel condition | 264440 |
| 266090 | Fixed Place Of Business PE 바카라 사이트 automated equipment | 264440 |
| 266100 | Fixed Place Of Business PE 바카라 사이트 E-commerce | 264700 |
| 266110 | Fixed Place Of Business PE 바카라 사이트 places especially included | 264450 |
| 266120 | Fixed Place Of Business PE 바카라 사이트 activities specifically excluded | 264300/264460 |
| 266130 | Fixed Place Of Business PE 바카라 사이트 building sites or construction or installation projects | 264800 |
| 266140 | Agent as PE | 264510 |
| 266150 | Agent of Independence status 바카라 사이트 Article 5(6) | 264530 |
| 266160 | UK common law 바카라 사이트 variance with civil law | 264520 |