Reel 18: Permanent establishments: where do the people decide?
PTG Consultant | Your foreign team is on a UAE site for 14 months. Do you have a UAE tax presence?
✅ Fixed place, dependent agent or project beyond the treaty limit
✅ 12 months OECD, 6 months UN: read the treaty
✅ Then attribute profit in two steps
📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/Kzv
📅 Book a TP consultation: https://www.ptgconsultant.com/r/rRv
📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/9Uw
Sources: Federal Decree-Law No. 47 of 2022, Art. 14; OECD MTC (2017) Arts. 5, 7; FTA Guide CTGTP1 s.7.6. OECD TPG: https://www.ptgconsultant.com/r/zrX Illustrative figures. General information, not tax advice.
#UAETax #PermanentEstablishment #CorporateTaxUAE #FTA #PTGTax #InternationalTax #TransferPricing
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