TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 warehouse in relation to a person providing storage facilities for others; (h) a farm, plantation or other place where agricultural, forestry or plantation activities are carried on; (i) premises used as a sales outlet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this article, the term permanent establishment shall be deemed not to include (a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the first-mentioned State if (a) he has and habitually exercises in that State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; (b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
