What creates a permanent establishment in Uzbekistan?

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A fixed place of business — or 183 days of work, or a dependent agent. A place A fixed place of business — management, a branch, an office, a workshop, a warehouse used as a point of sale, extraction sites. 183 days Time on the ground — a construction or installation site past 183 days in any twelve months, or services provided through personnel for 183+ days on the same or a connected project. An agent A dependent agent — habitually concluding contracts, or playing the principal role in concluding them, on the foreign entity’s behalf. Not a PE Preparatory and auxiliary activity — storage or display of goods, purchasing, information gathering; secondment of personnel under the article’s three conditions. A permanent establishment arises from a fixed place of business — management, branch, office, workshop, a warehouse used as a point of sale — and equally from time: a construction or installation site, or supervisory work connected to one, lasting more than 183 days in any rolling twelve months, or services rendered through employees for at least 183 days on one or connected projects. A dependent agent who habitually concludes contracts for the foreign entity creates one without any premises at all. Preparatory or auxiliary activity does not: storage, display, keeping stock for third-party processing, purchasing, collecting information, or a combination that stays auxiliary in aggregate. Once an establishment exists, registration and profit tax follow.

What creates a permanent establishment in Uzbekistan?

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