Permanent Establishments are considered to be management headquarters, branches, offices, factories, workshops, warehouses, stores, works, installations, assemblies or any place of exploration, extraction does thailand use telegram or exploitation of natural resources.
A Permanent Establishment has the same legal personality as the parent company, even if the destination country grants it a NIF to be able to work there. This establishment is obliged to present tax obligations to the country of origin of the parent company, as well as to the country in which it is established. Subsequently, it may benefit from bonuses and deductions provided to reduce the costs of double taxation.