Start learning →

A construction or project PE exists only if the site

Ahas a registered office
Bis owned by the government
Clasts beyond a specified time
Demploys only local staff
Answer & Solution
Correct answer: C. lasts beyond a specified time
A building site or installation project forms a PE only if it lasts beyond the time limit set by the treaty.
Practise this question with Quill — CA Final →

Keep practising Double Taxation

Browse all Double Taxation questions for CA Final, or explore more Taxation topics.

Start a Double Taxation lesson →
Related questions