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TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ffice; (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; (h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and (i) a warehouse, in relation to a person providing storage facilities for others. 3. The term permanent establishment shall a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 purchasin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmanent establishment in the first-mentioned State, 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 business, would not make this fixed place of business a permanent establishment under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 wholly or almost wholly on behalf of that enterprise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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