Convention for Avoidance of Double Taxation between United Kingdom and Bangladesh

 

Convention
for Avoidance of Double Taxation between United Kingdom and Bangladesh

 

Article 5–

‘Permanent
establishment’ means a fixed place of business in which the business of the
enterprise is wholly or partly carried on.

Dhamai Tea
Company Limited care of James Finlay PLC vs Commissioner of Taxes, Chittagong
(South) Zone, Chittagong 47 DLR 178.