Tax Treaty

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Permanent Establishment International Taxation Double Taxation Agreement OECD Tax Treaty Business Profits Cross-Border Taxation

Understanding the concept of a 'Permanent Establishment' (PE) is crucial for determining tax obligations and compliance in international business activities. The term is extensively used in international tax treaties to specify when and how business profits should be taxed.

Definitions

Tax Treaty

Tax Treaty Double Taxation Agreement International Taxation Income Tax Profits Gains Double Taxation Tax Relief

An agreement between two countries that specifies how income, profits, or gains are taxed to prevent double taxation and provide tax relief.