Permanent establishment' is a concept that has been developed and used in Double Taxation Agreements. We see
Fantastic news! We've Found the answer you've been seeking!
Question:
Fiji's new ITA 2015 takes the novel step (novel for Fiji) of adopting the concept of permanent establishment for its own purposes. Whether a non-resident has a permanent establishment in Fiji is a legal issue that can arise under Fiji's own domestic tax law.
Required:
Looking at the ITA 2015, identify where and for what purpose/s the Act utilises the concept of permanent establishment.
What exactly is meant by 'where and for what purposes'?
Related Book For
Cost Management Accounting and Control
ISBN: 978-0324559675
6th Edition
Authors: Don R. Hansen, Maryanne M. Mowen, Liming Guan
Posted Date: