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:
“Never relinquish clothing to a hotel valet without first specifically telling him that you want it back.”
—Fran Lebowitz (b. 1950)
“Under the one word “house” are included the schoolhouse, the almshouse, the jail, the tavern, the dwellinghouse; and the meanest shed or cave in which men live contains elements of all these. But nowhere on the earth stands the entire and perfect house.”
—Henry David Thoreau (1817–1862)
“The social kiss is an exchange of insincerity between two combatants on the field of social advancement. It places hygiene before affection and condescension before all else.”
—Sunday Correspondent (London, Aug. 12, 1990)