China, People's Republic of

Corporate - Corporate residence

Last reviewed - 30 June 2020

Enterprises established in China are always TREs. A foreign enterprise with a place of effective management in China is also regarded as a TRE.

Permanent establishment (PE)

An 'establishment or place' is defined in the CIT regulations as an establishment or place in China engaging in production and business operations, including the following:

  • Management organisations, business organisations, and representative offices.
  • Factories, farms, and places where natural resources are exploited.
  • Places where labour services are provided.
  • Places where contractor projects, such as construction, installation, assembly, repair, and exploration are undertaken.
  • Other establishments or places where production and business activities are undertaken.
  • Business agents who regularly sign contracts, store and deliver goods, etc. on behalf of the non-TRE.