Permanent Establishment

Permanent establishment

Documents

• Contract on Storage and Delivery of Goods in the Republic of Serbia with Provisions on Preparatory and Auxiliary Activities
• Request for Tax Ruling on the Existence of a Permanent Establishment in Connection with E-Commerce and Servers in the Republic of Serbia
• Clause on Tax Consequences of Permanent Establishment Creation in an International Works Contract
• Notification to the Tax Authority of Change of Activity of a Permanent Establishment
• Notification by a Resident Legal Entity of the Establishment of a Permanent Establishment Abroad
• Record of Employee Presence Days on a Project Abroad for the Purpose of Monitoring the Permanent Establishment Threshold
• Contractor's Statement on the Planned Duration of Assembly Works for the Purpose of Permanent Establishment Assessment
• Permanent Establishment Risk Assessment Form Based on Employee Remote Work in a Foreign Country
• Service Permanent Establishment Risk Assessment Form Based on Employee Presence in the Republic of Serbia
• Permanent Establishment Risk Assessment Form for Construction Sites (Duration of Works Threshold)
• Declaration of a Non-Resident Service Provider on the Absence of a Permanent Establishment in the Republic of Serbia for the Purpose of Payment Without Withholding Tax
• Permanent Establishment Prevention Clause in a Commercial Agency Agreement
• Declaration on the Preparatory and Auxiliary Nature of Activities of a Representative Office of a Foreign Company
• Agent's Declaration on Independent Agent Status for the Purpose of Permanent Establishment Risk Mitigation
• Internal Agreement on the Allocation of Income and Expenses between the Head Office and the Permanent Establishment
• Asset and Capital Allocation Record Form for Permanent Establishment
• Tax Balance Sheet Form of a Permanent Establishment of a Non-Resident Legal Entity
• Profit Attribution Form for Permanent Establishment Using the Separate Entity Approach
• Request for Deletion of a Permanent Establishment from Tax Records upon Cessation of Business Operations
• Application for Registration of a Permanent Establishment of a Non-Resident Taxpayer with the Tax Authority