Leasing space outside the U.S. may involve unfamiliar contractual provisions, tenancy or ownership rights. These may trigger registration requirements and in some cases Permanent Establishment (P.E.) status, which could result in tax liability for the University. The Columbia unit (school, department, center or institute) must involve the Office of the General Counsel as early as possible in space negotiations.
Lease for Office Space
All international lease agreements for office space must stipulate the rental cost, lease period, and the rights and obligations of each party. The rental cost should reflect the local market rate when comparing the size, location, and condition of the premises.
For additional details, see Guidelines on Leasing Space Outside the U.S.
Lease for Housing
In general, Columbia faculty and staff make their own arrangements for personal accommodations in the host country.