Anti-Money Laundering and Counter-Terrorism Financing Act 2006
21Permanent establishment
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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 AML/CTF Rules 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 AML/CTF Rules 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.