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TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) a branch; (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 warehouse in relation to a person providing storage facilities for others; (h) a premises 'used' as a sales outlet or for receiving or soliciting orders; (i) an installation or structure used for the exploration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it provides services or facilities in connection with or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of mineral oils in the State. 3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include :- (a) the use of facilities solely for the purpose of storage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purposes other than the purposes specified in the said sub-paragraphs. 4. Notwithstanding the provisions of paragraphs 1 and 2 where a person - other than an agent of an independent status to whom paragraph 5 applies-is acting in a Contracting State on behalf of an enterprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in so acting, he manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise. 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 an independent status, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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