9911796707
TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 farm, plantation or other place where agriculture, forestry plantation or related activities are carried on ; (i) premises used as sales outlet or for receiving or solicitin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle, the term permanent establishment shall be deemed not to include : (a) the use of facilities solely for the purpose of storage or display 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 or display ; (c) the maintenance of a stock of goods or merchandise belonging to the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han an agent of an independent status to whom paragraph 5 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 State, if (a) he has and habitually exercises in that State an authority to conclude contracts on behalf of the enterprise, unless his activities are lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, controlled by, or subject to the same common control, as that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 6. 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 Contracting State (whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
