9911796707
TMI BlogPermanent EstablishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... remises used as a sales outlet or for receiving or soliciting orders; (j) [MODIFIED by paragraph 1 of Article 14 of the MLI] [a building site or construction, installation or assembly project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than 12 months. However, the competent authorities of the Contracting States may, in particular cases, agree by mutual agreement to consider the supervisory activities in connection with a building site or construction, installation or assembly project as not constituting a permanent establishment also in the cases in which the duration of works on a building site or construction, installation or assembly project exceeds 12 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise, these different periods of time shall be added to the aggregate period of time during which the first-mentioned enterprise has carried on activities at that building site [, or] construction [ or ,] installation [or assembly] project or [supervisory activities in connection therewith other place identified in the [subparagraph (j) of paragraph 2 of Article 5 of the Agreement ]. 3. [ MODIFIED by paragraph 2 of Article 13 of the MLI ] [Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or an auxiliary character; (f) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraphs a) to e); (g) the maintenance of a fixed place of business sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an an agent of an independent status to whom paragraph 5 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall 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 (a) [ MODIFIED by paragraph 1 of Article 12 of the MLI ] [he has, and habitually exercises in that State, an authority to conclude contracts or carry on any business activities on behalf of the enterprise, unless his activities are limited to those specified in paragraph 3 of this Article ; or] The following paragraph 1 of Article 12 of the MLI applies with respect to the subparagraph (a) of paragrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he habitually secures orders for the sale of goods or merchandise in that State exclusively or almost exclusively on behalf of the enterprise or other enterprises controlled by it or which have a controlling interest in it; or (c) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or (d) in acting as described in (b) above, he manufactures or processes in that State for the enterprise, goods or merchandise belonging to the enterprise. 5. [MODIFIED by paragraph 2 of Article 12 of the MLI] [An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. The following paragraph 1 of Article 15 of the MLI applies to this Agreement: ARTICLE 15 OF THE MLI - DEFINITION OF A PERSON CLOSELY RELATED TO AN ENTERPRISE For the purposes of the provisions of [Article 5 of the Agreement as modified by paragraph 2 of Article 12, paragraph 4 of Article 13 and paragraph 1 of Article 14 of the MLI], a person is closely related to an enterprise if, based on all ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
