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)
“People accept a representation in which the elements of wish and fantasy are purposely included but which nevertheless proclaims to represent “the past” and to serve as a guide-rule for life, thereby hopelessly confusing the spheres of knowledge and will.”
—Johan Huizinga (1872–1945)
“What greater light can be hoped for in the moral sciences? The subject part of mankind in most places might, instead thereof, with Egyptian bondage expect Egyptian darkness, were not the candle of the Lord set up by himself in men’s minds, which it is impossible for the breath or power of man wholly to extinguish.”
—John Locke (1632–1704)