A permanent establishment is in practical terms a fiscally independent operating unit such as a Leasing Ltd. in Italy. If you have only one base or just a rental station, it will usually be only one company. All bookings then have the same tax rate.
If there are several bases in several countries, there are usually several establishments with different billing addresses and different tax rates. You can easily manage the premises and even adjust the tax rates and their validity (from / to).
In addition, the VAT number, trade register entry or the invoice codes can be changed depending on the establishment.Continue reading: Taxes