TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... (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 building site or construction, installation or assembly project or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise. 4. Where a person (other than an agent of an independent status to whom the provisions of paragraph 7 apply) 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 est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph 7 apply,--provided that activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating to more than 91 days in any twelve-month period. 6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracting 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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