Russia rules on building sites as permanent establishments
March 19, 2009
A Turkish construction company has won a case in Russia over when a permanent establishment (PE) is created.
The Russian Federal Arbitration Court of the Far East Circuit (in Russian) said that the opening of a building site by a foreign company does not automatically create a PE. The court ruled that the tax authorities should rely on the relevant tax treaty to determine whether or not the site constitutes a PE.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.