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TMI BlogPermanent EstablishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... a branch; c) an office; d) a factory; e) a workshop; f) a sales outlet; 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 including an offshore drilling site. 3. (a) A building site or construction, installation or assembl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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, display or occasional delivery; 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be deemed to have a permanent 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 exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than an agent of an 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, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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