Permanent establishment

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..... office; d) a factory; e) a workshop; f) a warehouse in relation to a person providing storage facilities for others; g) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term permanent establishment like wise encompasses a buildin .....

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..... g goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activi .....

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..... sions of that paragraph. 6. 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 an agent are devoted who .....

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