TMI BlogGeneral DefinationsX X X X Extracts X X X X X X X X Extracts X X X X ..... other entities which are treated as taxable units under the tax laws in force in the respective territories ; (d) the term company means any entity which is treated as a body corporate or as a company for tax purposes ; (e) the term tax means the Greek tax or Indian tax, as the context requires ; (f) the terms resident of Greece and resident of India mean, respectively, a person who is resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the territories and enterprise of the other territory mean a Greek enterprise or an Indian enterprise as the context requires ; (h) the term permanent establishment means a fixed place of business in which the business of the enterprise is wholly or partly carried on : (aa) the term fixed place of business shall include a place of management, a branch, an office, a factory, a workshop, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has and habitually exercises in the first-mentioned territory a general authority to negotiate and enter into contracts for or on behalf of the enterprise, unless the activities of the person are limited exclusively to the purchase of goods or merchandise for the enterprise, or (2) he habitually maintains in the first-mentioned territory a stock of goods or merchandise belonging to the enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business in that other territory (whether through a permanent establishment or otherwise) shall not, of itself, constitute that subsidiary company a permanent establishment of its parent company ; (i) the term pension means a periodic payment made in consideration of services rendered or by way of compensation for injuries received; (j) the term annuity means a stated sum payable periodically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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