TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ch; (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 sales outlet; (h) a warehouse in relation to a person providing storage facilities for others; (i) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and (j) a bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article, which if exercised through a fixed place of business would not make this fixed place of business a permanent establishme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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