Representative officesA Representative office, or a Representation, is a form of a branch of a Company. It is not a separate legal entity, and normally its function is to promote the company's business in a country, without itself carrying on any business. It is not subject to income taxes in the country where it is formed and does not create "permanent establishment" for the purposes of Treaties for the Avoidance of Double Taxation. The company is responsible for the representation's obligations. Whilst a representation normally has a local manager, the directors of a representation are the directors of the company itself. If you wish to find out detailed information about formation of a representative office of your company, please fill in the Enquiry Form. |
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