Permanent Establishment Days Nexus Checker
Union actual half-open presence-day intervals with overlaps deduplicated, explicit treaty PE day threshold only; business/control/fixed-place facts external. Caller independently establishes matching units, evidence, method edition and applicability; output is not compliance, diagnosis, work-safety approval, geological identity or validated hazard prediction.
Description
Overlapping presence intervals should not count the same day twice.
Overlapping presence intervals should not count the same day twice.1
Their union can be compared with a supplied treaty nexus threshold while leaving other permanent-establishment facts separate.
When to use Permanent Establishment Days Nexus Checker
Use this tool when you need to reproduce the stated calculation from measured records or independently selected model inputs. Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.
How to use Permanent Establishment Days Nexus Checker and understand its results
- Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.
- Enter observedPresenceStartDayOffsets, observedPresenceEndDayOffsetsExclusive, callerApplicableNexusDayThreshold, following the field table and rules below, then run the tool.
- Read uniqueObservedPresenceDays, signedDayThresholdExcess. Use the output meanings below to interpret units, signs, flags, and any nested result fields.
- Correct reported input issues and run again. For a successful result, check the stated evidence coverage and assumptions before using it in your review.
| Input field | Meaning | Value type | Requirement |
|---|---|---|---|
| observedPresenceStartDayOffsets | Observed presence start day offsets | list of number | Required |
| observedPresenceEndDayOffsetsExclusive | Observed presence end day offsets exclusive | list of number | Required |
| callerApplicableNexusDayThreshold | Caller applicable nexus day threshold | number | Required |
Use nonempty aligned integer start and exclusive-end day offsets with start ≤ end and at most 128 intervals. Sort by start; merge overlap or adjacency before summing interval lengths. Compare with an integer threshold from one to one hundred thousand; return unique days and signed excess.
uniqueDays=length(union([start_i,end_i))); excess=uniqueDays−threshold Symbols follow the input and output meanings and the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| uniqueObservedPresenceDays | Unique observed presence days | number |
| signedDayThresholdExcess | Signed day threshold excess | number |
{
"input": {
"observedPresenceStartDayOffsets": [
0,
5
],
"observedPresenceEndDayOffsetsExclusive": [
10,
15
],
"callerApplicableNexusDayThreshold": 12
},
"output": {
"uniqueObservedPresenceDays": 15,
"signedDayThresholdExcess": 3
}
}Limitations and assumptions
Eligibility, rates, dates, definitions, and exceptions are independently supplied facts. The arithmetic is not a complete return calculation or a determination of tax liability.
Missing required fields, unknown fields, wrong types, and violated calculation rules are input issues. Numeric values must be finite; nonfinite results are rejected. Evidence arrays must be dense, with no missing cells. Numeric observation lists allow at most 10,000 entries, subject to any smaller bounds stated above.
Alternative or Complementary methods
For a related review, use Tax Treaty Tie Breaker Article Lookup: Treaty residence tie-breakers belong to a particular country pair and treaty or protocol edition. This lookup preserves your verified article record and its residency-fact context. For a complementary step, use Bona Fide Residence vs Physical Presence Checker: Bona fide residence and physical presence use different qualifying evidence. This checker applies separately supplied class requirements and retains incomplete or overlapping possibilities.
References
Similar or alternative tools
- Tax Treaty Tie Breaker Article Lookup
Treaty residence tie-breakers belong to a particular country pair and treaty or protocol edition. This lookup preserves your verified article record and its residency-fact context.
- Bona Fide Residence vs Physical Presence Checker
Bona fide residence and physical presence use different qualifying evidence. This checker applies separately supplied class requirements and retains incomplete or overlapping possibilities.