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Permanent establishment

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..... installation or assembly project or supervisory activities connection therewith, where such site, project or supervisory activity continues for a period of more than six months; (k) an installation or structure used for this exploration or development of natural resources for more than 90 days, and 1 [ (l) the furnishing of technical services, other than services as defined in Article 12, within a Contracting State by an enterprise through employees or other personnel, but only if- ] (i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period; or (ii) the services are performed within that State for a related enterprise (within the meaning of paragraph 1 of Ar .....

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..... remiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 6 applies. ] 4 [ 5 ] . A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State 5 [ other than an agent of an independent status to whom paragraph 6 applies ...... ] shall be deemed to be a permanent establishment of that enterprise in the first-mentioned State if: (i) he has and habitually exercises in that State, an authority to negotiate and enter into contracts for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or (ii) he habitually maintains in the first-m .....

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..... e other. ************** NOTES:- 1. Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, (l) the furnishing of technical services, other than services as defined in article 12, within a Contracting State by an enterprise through employees or other personnel, but only if: 2. Inserted vide Notification No. 35 dated 07-02-2001 3. Inserted vide Notification No. 35 dated 07-02-2001 4. Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, 4 , 5 6 5. Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, other than an agent of an independent status to whom paragraph 5 applied - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Ma .....

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