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TMI BlogPermanent EstablishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... truction, installation or assembly project or supervisory activities connected therewith constitute a permanent establishment only if such site, project or activities last more than nine months.] The following paragraph 1 of Article 14 of the MLI applies and supersedes subparagraph (a) of paragraph 3 of Article 5 of this Agreement: ARTICLE 14 OF THE MLI SPLITTING-UP OF CONTRACTS For the sole purpose of determining whether the period (or periods) referred to [1] in subparagraph (a) of paragraph 3 of Article 5 of the Agreement has been exceeded: (a) where an enterprise of a [Contracting State] carries on activities in the other [Contracting State] at a place that constitutes a building site, [or] construction [ project ], installation [ or as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, by an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only where activities of that nature continue (for the same or connected project) within the Contracting State for a period or periods aggregating more than six months within any twelve-month period. (c) Activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources constitute a permanent establishment if such activities are carried on for a period or periods exceeding in the aggregate 30 days in any twelve-month period. 4. [ MODIFIED by paragraph 4 of Article 13 of the MLI ] [Notwithstanding the prec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same [Contracting State] and: (a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of [Article 5 of the Agreement]; or (b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are: (a) in the name of the enterprise; or (b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or (c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that [Contracting State] in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed place of business of that enterprise situated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son acting in a [Contracting State] on behalf of an enterprise of the other [Contracting State] carries on business in the first-mentioned [Contracting State] as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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