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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) an installation or structure used for the exploration of natural resources, provided that the installation or structure continues for a period of not less than six months; (h) a warehouse, in relation to a person providing stor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding 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 or display or the occasional delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or occa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of paragraphs 1, 2 and 3, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he or she will not be considered an agent of an independent status within the meaning of this paragraph. 7. The fact that a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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