TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry on any other place of extraction of natural resources; (e) a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continues for a period of more than twelve months. 3. Notwithstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or for scientific research, being activities solely of a preparatory or auxiliary character in the trade or business of the enterprise. However, this provision shall not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purpose or purposes other than the purposes specified in this paragraph; and (f) the maintenance of a fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 5. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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