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TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... activities are carried on; (i) premises used as a sales outlet or for receiving or soliciting orders; (j) an installation or structure, or plant or equipment, used for the exploration for or exploitation of natural resources; (k) a building site or construction, installation or assembly project, or supervisory activities in connection with such a site or project, where that site or project exists or those activities are carried on (whether separately or together with other sites, projects or activities) for more than 6 months. 1[(3) Notwithstanding the provisions of paragraphs 1 and 2, where an enterprise of a Contracting State: (a) furnishes services, including consultancy services, through employees or other personnel engaged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; or (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise. However, the preceding provisions of this paragraph shall not apply where an enterprise of one of the Contracting States maintains in the other Contracting State a fixed place of business for any purpose other than those specified in this paragraph. 5. A person acting in one of the Contracting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or agent are carried on wholly or principally on behalf of that enterprise itself or on behalf of that enterprise and other enterprises controlling, or controlled by or subject to the same common control as, that enterprise, the person will not be considered a broker or agent of an independent status within the meaning of this paragraph. 7. The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself make either company a permanent establishment of the other. 8. The principles set forth in the preceding parag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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