A permanent establishment of a foreign enterprise

A permanent establishment of a foreign enterprise is a business establishment through which the foreign enterprise conducts part or all of its business operations in Vietnam, including:

a) Branches, offices, factories, plants, means of transport, mines, oil fields, or other natural resource extraction sites in Vietnam;

b) Construction sites;

c) Establishments where services are provided, including consulting services via employees or other entities;

d) Agents of foreign enterprises;

dd) Representatives in Vietnam, including representatives that are authorized to sign contracts undersigned by foreign enterprises or representatives that are not authorized to sign such contracts but regularly deliver goods or provide services in Vietnam.

(Article 2- Law on corporate income tax)