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Legal testReviewed October 2026
A fixed place of business, or a dependent agent, through which a company carries on business in another country. Creating a PE can give that country the right to tax the profits attributable to it, even without a local company.
Its precise meaning follows the applicable double taxation agreement, usually based on the OECD Model, and a dependent agent acting for the company can create one even without a fixed office.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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