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TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... s especially : (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (g) a warehouse in relation to a person providing storage facilities for others; (h) an installation on structure used for the exploration or exploitation of natural resources; (i) a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e : (a) the use of facilities 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 stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from this combination is of a preparatory or auxiliary character. However, the provisions of sub-paragraphs (a) to (g) shall not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purposes other than the purposes specified in the said sub-paragraphs. 4. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or for the enterprise and other enterprises in which the first-mentioned enterprise has a majority participation, or for the enterprise and other enterprises which have a majority participation in the first-mentioned enterprise. 5. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carried on business in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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