Specifically Included Places
The following are generally considered, prima facie, as constituting permanent establishments:
- A branch
- A warehouse (but see excluded places below)
- A factory
- A mine or place of extraction of natural resources
- A place of management
Read more about this topic: Permanent Establishment
Famous quotes containing the words specifically, included and/or places:
“Whatever is felt upon the page without being specifically named there—that, one might say, is created. It is the inexplicable presence of the thing not named, of the overtone divined by the ear but not heard by it, the verbal mood, the emotional aura of the fact or the thing or the deed, that gives high quality to the novel or the drama, as well as to poetry itself.”
—Willa Cather (1873–1947)
“The developments in the North were those loosely embraced in the term modernization and included urbanization, industrialization, and mechanization. While those changes went forward apace, the antebellum South changed comparatively little, clinging to its rural, agricultural, labor-intensive economy and its traditional folk culture.”
—C. Vann Woodward (b. 1908)
“We said there warn’t no home like a raft, after all. Other places do seem so cramped up and smothery, but a raft don’t. You feel mighty free and easy and comfortable on a raft.”
—Mark Twain [Samuel Langhorne Clemens] (1835–1910)