OrbitaxHelicopter is large enough to be a PE
|Treaty Development|Australia-Norway
The Australian Taxation Office released Interpretative Decision ID 2006/314 in which it states that the size of a helicopter makes it large enough to constitute a permanent establishment.
The Interpretative Decision considers a situation where a helicopter, which is able to transport 15 to 18 passengers, is leased by a Norwegian company, without any other presence…
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