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4.3. PE Risk Grid for Foreign Entities Involved in Business Activities

The following grid depicts the potential PE risk under domestic law:

ACTIVITY   POTENTIAL PE RISK                              
                     High Moderate Remote
Market research             √  
Solicitation         √       
Procurement                √          
Provision of services                  √         
Secondment of personnel              √             
Commissionaire and similar        √      
Post-restructuring low-risk activity        √            
Ownership, rental/operation of real estate                                                 √           
FORCE OF ATTRACTION          NO    
BRANCH PROFITS TAX           NO