permanent establishment
as defined in Council Directive 2011/96/EU of 30 November 2011 on the common system of…, Article 2, point (b)
a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law.
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Also defined in
- Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational… 32022L2523, Article 3, point (13)
(a) a place of business or a deemed place of business located in a jurisdiction where it is treated as a permanent establishment in accordance with an applicable tax treaty, provided that such jurisdiction taxes the income attributable to it in accordance with a provision similar to Article 7 of…