A permanent establishment (PE) is a fixed place or premises of business through which the business of an enterprise is, wholly or partly, carried on. A place of business generally includes:
a) a place of management;
b) a branch or an office;
c) a factory or workshop;
d) premises used as a sales outlet;
e) a building site or construction, assembly or installation project if such site or project continues for a period of more than 6 months;
f) maintenance of plant and machinery for rental purposes; and
g) a mine, quarry or any other place of extraction or exploration of natural resources.
However, the following places are not considered as a PE of a foreign entity in Saint Lucia:
a) Using facilities for the storage or display of goods or merchandise belonging to the company;
b) Using a stock of goods or merchandise belonging to the company for storage or display;
c) Using an inventory of goods or merchandise belonging to the enterprise for the sole purpose of being processed by another enterprise;
d) Using a fixed place of business for the sole purpose of purchasing merchandise or collecting information for the enterprise; and
e) Using a fixed place of business for carrying out of activities of preparatory or auxiliary character.
The domestic law of Saint Lucia does not specifically include in its PE definition, the constitution of service PE on the completion of a specified number of days. Saint Lucia is a party to the multilateral CARICOM tax convention between Caribbean nations, but the convention does not include a service PE clause.