| NO | NATION | EFFECTIVE SINCE | PERMANENT ESTABLISHMENT | ||||
|---|---|---|---|---|---|---|---|
| TIME TEST | |||||||
| CONSTRUCTION | INSTALLATION | ASSEMBLY | SUPERVISION TASK | OTHER SERVICE | |||
| 1 | Algeria | 01/01/2001 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s)/12 month(s) |
| 2 | Australia | 01/07/1993 | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s)/12 month(s) |
| 3 | Austria | 01/01/1989 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 4 | Bangladesh | 01/01/2007 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 91 day(s)/12 month(s) |
| 5 | Belgium | 01/01/1975 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| -Renegotiation | 01/01/2002 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) | |
| 6 | Brunei Darussalam | 01/01/2003 | 183 day(s) | 3 month(s) | 3 month(s) | 183 day(s) | 3 month(s)/12 month(s) |
| 7 | Bulgaria | 01/01/1993 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 120 day(s)/12 month(s) |
| 8 | Canada | 01/01/1980 | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s)/12 month(s) |
| -Renegotiation | 01/01/1999 | ||||||
| 9 | Czech | 01/01/1997 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 10 | China | 01/01/2004 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s)/12 month(s) |
| 11 | Denmark | 01/01/1987 | 6 month(s) | 3 month(s) | 3 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 12 | Egypt | 01/01/2003 | 6 month(s) | 4 month(s) | 4 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 13 | Finland | 01/01/1990 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 14 | France | 01/01/1981 | 6 month(s) | n/a | 6 month(s) | 183 day(s)/12 month(s) | 183 day(s)/12 month(s) |
| 15 | Germany | 01/01/1992 | 6 month(s) | 6 month(s) | Undefined | Undefined | 7,5%1 |
| 16 | Hungary | 01/01/1994 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | 4 month(s)/12 month(s) |
| 17 | India | 01/01/1988 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 91 day(s)/12 month(s) |
| 18 | Italy | 01/01/1996 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 19 | Iran | 01/01/2011 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| 20 | Japan | 01/01/1983 | 6 month(s) | 6 month(s) | Undefined | 6 month(s) | 6 month(s)/tax year2 |
| 21 | Jordan | 01/01/1999 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 1 month(s)/12 month(s) |
| 22 | Korea, Republic of | 01/01/1990 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 23 | Korea, Democratic People’s Republic of | 01/01/2005 | 12 month(s) | 12 month(s) | 12 month(s) | 12 month(s) | 6 month(s)/12 month(s) |
| 24 | Kuwait | 01/01/1999 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s)/12 month(s) |
| 25 | Luxembourg23 | 01/01/1995 | 5 month(s) | 5 month(s) | 5 month(s) | 5 month(s) | 10%3 |
| 26 | Malaysia | 01/01/1987 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| -Renegotiation | 01/08/2010 | ||||||
| 27 | Mexico | 01/01/2005 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 91 day(s)/12 month(s) |
| 28 | Mongolia | 01/01/2001 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 29 | Netherlands | 01-01-1971 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| -Renegotiation | 01/06/1994 | ||||||
| -Renegotiation II [2] | 01/01/2004 | ||||||
| 30 | New Zealand | 01/01/1989 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 31 | Norway | 01/01/1991 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 32 | Pakistan | 01/01/1991 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | 15%4 |
| 33 | Philippines | 01/01/1983 | 6 month(s) | 3 month(s) | 3 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| 34 | Poland | 01/01/1994 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 120 day(s)/12 month(s) |
| 35 | Portugal | 01/01/2008 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| 36 | Qatar | 01/01/2008 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s)/12 month(s) |
| 37 | Romania | 01/01/2000 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 4 month(s)/12 month(s) |
| 38 | Russia | 01/01/2003 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | --- 5 |
| 39 | Saudi Arabia8 | 01/01/1989 | Undefined | Undefined | Undefined | Undefined | Undefined |
| 40 | Seychelles | 01/01/2001 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 41 | Singapore | 01/01/1992 | 183 day(s) | 183 day(s) | 183 day(s) | 6 month(s) | 90 day(s)/12 month(s) |
| 42 | Slovakia | 01/01/2002 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 91 day(s)/12 month(s) |
| 43 | South Africa | 01/01/1999 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 120 day(s)/12 month(s) |
| 44 | Spain | 01/01/2000 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 3 month(s)/12 month(s) |
| 45 | Sri Lanka | 01/01/1995 | 90 day(s) | 90 day(s) | 90 day(s) | 90 day(s) | 90 day(s)/12 month(s) |
| 46 | Sudan | 01/01/2001 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 47 | Sweden | 01/01/1990 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 48 | Switzerland | 01/01/1990 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 5%6 |
| 49 | Syria | 01/01/1999 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| 50 | Taiwan | 01/01/1996 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 120 day(s)/12 month(s) |
| 51 | Thailand34 | 01/01/1983 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s) |
| 52 | Tunisia | 01/01/1994 | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s) | 3 month(s)/12 month(s) |
| 53 | Turkey | 01/01/2001 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 183 day(s)/12 month(s) |
| 54 | United Arab Emirates (UAE) | 01/01/2000 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) |
| 55 | Ukraine | 01/01/1999 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 4 month(s)/12 month(s) |
| 56 | United Kingdom (UK) | 01/01/1976 | 183 day(s) | 183 day(s) | 183 day(s) | 183 day(s) | 91 day(s)/12 month(s) |
| -Renegotiation | 01/01/1995 | ||||||
| 57 | United States of America (USA) | 01/02/1991 | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s) | 120 day(s)/12 month(s) |
| -Renegotiation | 01/02/1997 | ||||||
| 58 | Uzbekistan | 01/01/1999 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
| 59 | Venezuela | 01/01/2001 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 10%7 |
| 60 | Vietnam | 01/01/2000 | 6 month(s) | 6 month(s) | 6 month(s) | 6 month(s) | 3 month(s)/12 month(s) |
Description
- 1: other service in RI-Germany Tax Treaty taxed for 7,5% of the technical services fee (Article 12 RI-Germany Tax Treaty)
- 2: including consultancy services as covered in Article 5 paragraph 5 RI-Jepang Tax Treaty
- 3: other service in RI-Pakistan Tax Treaty taxed for 10% of the technical services fee (Article 12 RI-Luxembourg Tax Treaty)
- 4: other service in RI-Pakistan Tax Treaty taxed for 15% of the technical services fee, including managerial services, technical services or consultancy services (Article 13 RI-Pakistan Tax Treaty)
- 5: to determine the incidence of Permanent Establishment doesn't use time test method
- 6: consultancy services and other tax in RI-Swiss Tax Treaty taxed for 5% of the total gross payment (Article 13 RI-Swiss Tax Treaty)
- 7: in terms of fee for technical assistance includes provision of all kinds of services including consultancy services, managerial services and technical services related to technical knowledge, experience, skills, methods or processes, but does not include payment for professional services referred to, in Article 15 RI-Venezuela Tax Treaty taxed for 10% of the total gross payment (Article 12 RI-Venezuela Tax Treaty)
- 8,9: for Saudi Arabia, in the Tax Treaty only covered international trade as long as the transaction represent more than 60% of its turnover
- 10, 14, 15, 17, 19, 21, 22, 24, 32, 33, 35, 36, 38: apply if dividends receiver is corporation (in addition to partnership) which owns direct capital at least 25% at the dividends payer
- 11, 12, 16, 25, 26, 28, 29, 31: apply if dividends receiver is corporation that owns at least 25% at the dividends payer
- 13: apply if dividends receiver is corporation that owns at least 20% direct capital at the dividends payer
- 18: apply if dividends receiver is corporation that owns at least 25% shares at the dividends payer
- 20: apply if dividends receiver is corporation that owns at least 25% shares at the dividends payer within period of 12 month(s) as soon as end of accounting period where profit distribution exists
- 23: apply if dividends receiver is corporation that owns at least 20% capital at the dividends payer
- 27: apply if dividends receiver is corporation that owns at least 20% direct capital at the dividends payer
- 30: apply if dividends receiver is corporation that owns at least 10% direct capital at the dividends payer
- 34: there is a distinction in the tax rate on dividends in RI-Thailand Tax Treaty, see the explanation
- 37: apply if dividends receiver is corporation that control decision-making, directly or indirectly at least 15% at the dividends payer
- 39: apply if dividends receiver is corporation (in addition to partnership) that owns at least 10% direct capital at the dividends payer
- 40: royalties for the use and the right to use of industrial, commercial and scientific, the acquisition of information or knowledge in the scientific, technical or trade
- 41: tax rate of 10% for the license of copyright in the field of literary, art and scientific products including cinematograph movies and films or tapes for television or radio broadcasting, tax rate of 15% for royalties of patent, trade mark, design or model, plan, secret formula or process, or any industrial equipment, commercial or scientific, and provision of information relating to the industrial experiments, commercial or scientific
- 42: there is a distinction in the tax rate on interest in RI-French Tax Treaty, see the explanation
- 43: there is a distinction in the tax rate on royalties in RI-Germany Tax Treaty, see the explanation
- 44: there is a distinction in the tax rate on royalties in RI-Italy Tax Treaty, see the explanation
- 45: there is a distinction in the tax rate on royalties in RI-Norway Tax Treaty, see the explanation
- 46: there is a distinction in the tax rate on royalties in RI-Romania Tax Treaty, see the explanation
- 47: there is a distinction in the tax rate on royalties in RI-Slovakia Tax Treaty, see the explanation
- 48: there is a distinction in the tax rate on royalties in RI-Sweden Tax Treaty, see the explanation
- 49: there is a distinction in the tax rate on royalties in RI-Syria Tax Treaty, see the explanation
- 50: there is a distinction in the tax rate on interest and royalties RI-Thailand Tax Treaty, see the explanation
- 51: there is a distinction in the tax rate on royalties in RI-UK Tax Treaty, see the explanation
- 52: there is a distinction in the tax rate on royalties in RI-USA Tax Treaty, see the explanation
- 53: there is a distinction in the tax rate on interest in RI-Philippines Tax Treaty
