TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... anch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site of construction or assembly project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activity last more than six months. 4. Notwithstanding the prece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of a preparatory or auxiliary character. (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business, and in their commercial and financial relations with the enterprise, no conditions are agreed or imposed which differ from those usually agreed between independent persons. 7. The fact that a company which is a resident of a contracting Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|