1. Introduction

In the first part of this article, we analyzed the concept of ‘disposal test’, which is a prerequisite for existence of a fixed place permanent establishment. We also looked at some important judicial precedents, particularly relevant for answering a very important question having far-reaching implications: could an enterprise have a fixed place permanent establishment in another enterprise’ place of business?

In the second part of this article, we continue our analysis with help of select important precedents from Belgium, Denmark, Germany, and India.