A state is considered the location of an entity in any of the following cases:

1. If the non-pass-through entity is a tax resident in that state.

2. If the pass-through entity is the ultimate parent entity of a multinational group of entities and was established in the state.

3. If there is a permanent establishment in the state, where it has a place of business or what is considered a place of business in the state, according to items (1) to (4) of Article 2 of this law. Both the pass-through entity that is not subject to the provisions of item (2) of this Article, and the permanent establishment referred to in the second paragraph of Article 2 of this law, are treated as entities not subject to any state or jurisdiction.