- Art 5 OECD MC
- changed in 2017
- “taxable presence” or “nexus”
- covered
- place of management, branch, office, factory, workshop, mine, oil or gas well
- building site or construction project > 12 months
- agency which represents company in foreign country
- not covered
- mere market share or consumer base
- buildings for preparatory or auxiliary purpose (e.g. warehouse, not for online retail)