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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, a quarry or any other place of extraction of natural resources; (g) warehouse; and (h) premises used as a sales outlet or for receiving or soliciting orders. 3. The term permanent establishment, also includes (a) a building site, a construction, assembly or installation project or supervisory activities in connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for 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; (e) the maintenance of a fixed place of business solely for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose mentioned in paragraph (4) which, if exercised through a fixed place of business, would not make the 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. Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of that enterprise, he shall 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 to 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), sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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