Permanent establishment

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https://term.museum-digital.de/md-de/tag/24145
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A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned. Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions.
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  • Wittol - Kerzengießerei Werk I

    Wittol - Kerzengießerei Werk I

    Wittol, Kerzengießerei Werk I

    Object information
    Image: Haus der Geschichte Wittenberg - RR-F

  • Wittol - Werk I

    Wittol - Werk I

    Gebäudeansicht des...

    Object information
    Image: Haus der Geschichte Wittenberg - RR-F

  • Wittol - Schmelze Werk II

    Wittol - Schmelze Werk II

    Innenansicht des...

    Object information
    Image: Haus der Geschichte Wittenberg - RR-F

  • Wittol - Bohnerwachsschmelze Werk II

    Wittol - Bohnerwachsschmelze Werk II

    Innenansicht der Werkshalle...

    Object information
    Image: Haus der Geschichte Wittenberg - RR-F

  • Baumodell Gilde Brauerei

    Baumodell Gilde Brauerei

    Das "Modell der Braustätte...

    Object information
    Image: Historisches Museum Hannover - CC BY-NC-SA

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