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4.1. Domestic PE of a Foreign Entity

A permanent establishment ('PE') is defined under the Income Tax Act of Dominica which includes:

A permanent establishment ('PE') is defined under the Income Tax Act of Dominica which includes:

a) a place of management;

b) a branch or office;

c) a factory or workshop;

d) premises used as a sales outlet;

e) a building site or construction or assembly project;

f) the maintenance of plant and machinery for rental.

The domestic law of Dominica does not specifically include in its PE definition, the constitution of service PE on the completion of a specified number of days.

Dominica is a party to the multilateral CARICOM tax convention between Caribbean nations, but the convention does not include a service PE clause.