TMI BlogPermanent EstablishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... fice; (d) a factory; (e) a workshop; (f) a sales outlet; (g) a warehouse in relation to a person providing storage facilities for others; (h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and (i) a mine, an oil or gas well, a quarry or any other place of exploration or extraction of natural resources. 3. A building site or construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purposes of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness, would not make this fixed place of business a permanent establishment under the provisions of that paragraph, or (b) has no authority to conclude contracts in the name of the enterprise, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or (c) habitually secures orders in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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