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ANTI-MONEY LAUNDERING AND COUNTER-TERRORISM FINANCING ACT 2006 - SECT 21

Permanent establishment

  (1)   For the purposes of this Act, a permanent establishment of a person is a place at or through which the person carries on any activities or business, and includes a place where the person is carrying on activities or business through an agent.

Mobile services etc.

  (2)   For the purposes of this Act, if:

  (a)   a person; or

  (b)   an agent of a person acting on behalf of the person;

provides a service while:

  (c)   operating on a mobile basis; or

  (d)   travelling;

in a particular country, the person is taken to provide the service at or through a permanent establishment of the person in that country.

Electronic communications

  (3)   The regulations may provide that, if:

  (a)   a person provides a specified service wholly or partly by means of one or more electronic communications; and

  (b)   the conditions set out in the regulations are taken to be satisfied in relation to a particular country;

then:

  (c)   the service is taken, for the purposes of this Act, to be provided at or through a permanent establishment of the person in that country; and

  (d)   the service is taken, for the purposes of this Act, not to be provided at or through a permanent establishment of the person in another country.


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