China, People's Republic of
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.