TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... nch; (c) an office; (d) a factory; (e) a workshop or a warehouse; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (g) an installation or structure, used for the exploration or exploitation of natural resources; (h) the provision of services or facilities in connection with or supply of plant and machinery on hire used or to be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acilities solely for the purpose of storage or display of goods 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 fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) he habitually secures orders in the first-mentioned Contracting State, exclusively or almost exclusively, for the enterprise itself, or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it. 5. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anent establishment or otherwise) shall not of itself constitute either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, international convention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|