Contents: Part One: Basic Rule PE. 1. Introduction. 2. Place of business test: physical presence. 3. Location test: physical presence at a specific place. 4. Permanence test: duration of the place of business. 5. Disposal test: right to use place of business. 6. Business activity test: Carrying on of business. 7. Business connection test: connection between place of business and carrying on of business. 8. The start and end of permanent establishment. Part Two: Construction Work. 9. Construction PE. Part Three: Furnishing of Services. 10. Service PE. Part Four: Agencies. 11. Business activities through agent: agency PE. Appendices.