What is Permanent establishment?

A permanent place of activity through which a foreign legal entity carries on its business in Uzbekistan wholly or partly. The list of places recognised as a permanent establishment is given item by item in Article 36 of the Tax Code. A construction site, an installation or assembly project (or supervisory activities connected with them) is also recognised as a permanent establishment if it lasts more than one hundred and eighty-three days in any consecutive twelve-month period, and so is the provision of services (including consulting services) if it lasts at least one hundred and eighty-three days in such a period. Types of activity listed in the Code that are only of a preparatory or auxiliary nature do not form a permanent establishment. Under the rules of the Code, the activity of a foreign legal entity constitutes a permanent establishment from the date the activity in Uzbekistan begins.

Source: Soliq kodeksi, 36-modda