TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... fice; (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; and (h) a building site or construction or assembly project or supervisory activities in connection therewith; but only where such site, project or activity continues for a period of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character. 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 of the other Contracting State, that enterprise shall be deemed to have a permane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other Contracting State merely because it carries on business in that State through a broker, 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 will not be considered an agent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|