TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... place of management; (b) a branch; (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. The term permanent establishment likewise encompasses a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed place of business solely for the purpose of advertising, the supply of information, scientific research or any other activity, if it has a preparatory or auxiliary character in the trade or business of the enterprise; (f) the maintenance of a fixed place if business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) of this paragraph, provided that the overall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtue of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a ContractingState merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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