ABC Limited that is managed by a director resident in any Contracting State of International - UK's Treaty imports good from elsewere in order to sell it in other Contracting State. ABC Limited has in the director's residency country an office for the purpose of advertising, for the supply of information and facilities solely for the purpose of storage, display or delivery of goods. If all company documents bear UK address ABC Limited trades from UK.

In this case there is not any obligation for branch registration in involved Contracting State. The management may keep accounts and pay taxes in UK or alternatively if it is preferable for the management they may set up branch in an involved Contracting State and transfer all duties there. The only requirement in UK is to submit Annual Report to the Companies House.