Permanent establishment' is a concept that has been developed and used in Double Taxation Agreements. We see it, for example, in the Fiji-Australia DTA. We see it, for example, in the Fiji tax case CIR v Commonwealth Development Corporation. Did CDC carry on business in Fiji through a permanent establishment as that term was defined in a DTA between Fiji and the UK?
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'?