What were the major changes in fashion during the Great Depression? Why did these changes take place, and how did they affect the fashion (couture) houses? How did designers of this time period deal with and adapt to these changes?
In this case a PE is considered a fixed place of management, a branch, an office, a factory, a shop, a workshop, as well as a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, as well as a place through which on a continuity basis is carried on an activity with assets and liabilities of a Romanian entity subject to a reorganisation process (e.g. merger, spin-off etc.). ¬ Installation PE A PE is considered also a building or construction site, an installation project, or assembly, or supervision activities related to the aforementioned ones, only if the site, project or activities lasts longer than 6 months. In this case, the specification of the PE is the duration, by meaning longer than 6 months ¬ Agency PE A non-resident is considered to have a PE with regards to the activities rendered by a person, other than an independent agent, in the name of the non-resident,
if the person acts in Romania in the name of the non-resident and if one of the following conditions is met: • the person is authorised and is exercising authority in Romania to conclude agreements in the name of the non-resident, with exception to the activities limited at art. 8 para. (4) lit. a) – f) of the Fiscal Code; • the person maintains in Romania a stock of goods or products from where are delivered goods or products in the name of the non-resident. ¬ Service PE These are the cases when an employee of the non-resident render activities in Romania in the name of the non-resident for a specific period of time. ¬ What is not considered a Permanent Establishment in Romanian As general rule, the aforementioned situations are deemed to born a PE and should be considered essentially when analysing the PE impact in Romania. However, by exception to the above-mentioned situations, a PE is not considered: a) using of an installation only with depositary purposes or exposition of products or goods that belongs to a non-resident; b) maintaining of a stock of products or goods that belongs to a non-resident only with depositary or exposition purposes; c) maintaining of a stock of products or goods that belongs to a non-resident only with the purpose of being processed by another person; d) selling of products or goods that belongs to a non-resident, that were exposed during expositions or fairs without permanent character or occasional, if the products or goods are sold not l>GET ANSWER