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TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... anch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (g) a sales outlet; (h) a warehouse in relation to a person providing storage facilities for others; and (i) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on. 3. A building site or construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose 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 ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) has no such authority, 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. 6. Notwithstanding the preceding provisions of this Article, an insurance enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent 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 in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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