A foreign taxpayer has to establish a permanent establishment in the country, if all the following conditions are observed at the same time: Select one or more: O a: a non-resident provides digital services (advertising on social media, etc.) to residents of the country "D. the place of business Is used for the performance of economic activity O c. a non-resident (foreign merchant) uses a certain place of business in the country I'd. a non-resident provides consulting services to the country or local government institutions LE the place of business is used independently of it is designed for permanent use