You should note that a mere nominal registered office may not constitute a permanent establishment.

Leave your trimmings in situ for a couple of days to allow the seeds to drop out for the best chance of permanent establishment, then remove any surplus material.

In particular, the problematic areas are limitation in interest deductibility, foreign tax credits, permanent establishment issues and diverging qualifications or interpretations.

Its permanent establishment increased from a steady 15,000 or so in the 1950s to over 18,000 by 1966.

Many jurisdictions imposing an income tax impose such tax income from a permanent establishment within the jurisdiction.