9911796707
TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ; ( c ) an office; ( d ) a factory; ( e ) a workshop; ( f ) a sales outlet; ( g ) a warehouse in relation to a person providing storage facilities for others; ( h ) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and ( i ) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term Permanen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 enterprise solely for the purpose of processing by another enterprise; ( d ) the maintenance of a fixed place of business solely for the purpose of purchasing goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: ( a ) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... independent status to whom paragraph 7 applies. 7. An enterprise shall not be deemed to have a permanent establishment in a 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
