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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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2(44A). “permanent establishment”, in relation to income from business or profession, means a place or activity through which the business or profession of a person is wholly or partly carried on, and includes-

(i) a place of management;

(ii) a branch;

(iii) an agency;

(iv) an office;

(v) a warehouse;

(vi) a factory;

(vii) a workshop;

(viii) a mine, oil or gas well, quarry or any other place of exploration, exploitation or extraction of natural resources;

(ix) a farm or plantation;

(x) a building site, a construction, assembly or installation project or supervisory activities in connection therewith;

(xi) the furnishing of services, including consultancy services, by a person through employees or other personnel engaged by the person for such purpose, if activities of that nature continue (for the same or a connected project) in Bangladesh; and

(xii) any associated entity or person (hereinafter referred to as “Person A”) that is commercially dependent on a non-resident person where the associated entity or Person A carries out any activity in Bangladesh in connection with any sale made in Bangladesh by the non-resident person;