an extension of a foreign enterprise and therefore has no separate and independent legal personality

an extension of a foreign enterprise that carries out the activities of the head office in the local area, and derives income from its operations in the said area

a subordinated establishment set up in Belgium by a foreign company on whose behalf and under whose responsibility it operates

An operation in a foreign country incorporated in the home country.

A company can operate through a subsidiary which is a new corporate entity or a branch which is an outpost of the company where the company is itself directly responsible for activities of the branch. The profits of a branch of a foreign company operating in the UK may be subject to UK tax - the position tends to depend on the applicable double tax treaty with the country of origin of the foreign company.