# Taxation (International and Other Provisions) Act 2010, Section 259BF: Meaning of “permanent establishment”


(1) In this Part “permanent establishment” means anything that is—
(a) a permanent establishment of a company within the meaning of the Corporation Tax Acts (see section 1119 of CTA 2010), or
(b) within any similar concept under the law of a territory outside the United Kingdom.
(2) A concept is not outside the scope of subsection (1)(b) by reason only that it is not based on Article 5 of a Model Tax Convention on Income and Capital published by the Organisation for Economic Cooperation and Development.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/259BF (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259BF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.