A Permanent Establishment (PE) is defined in Barbados's double taxation agreements (DTAs), aligning with the Organisation for Economic Co-operation and Development (OECD) Model Convention.u003cbr/u003eAccording to domestic legislation, a non-resident person is considered to be conducting business in Barbados and must file a CIT return if, in an income year, they either:u003cbr/u003eProduced, grew, mined, created, manufactured, fabricated, improved, packed, preserved, or constructed anything in Barbados, whether or not exported. Solicited orders or offered anything for sale in Barbados through a factor, agent, or servant.