TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... (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 place of exploration of natural resources ; (h) a building site or construction project or supervisory activities in connection therewith, where such site, project or activity continues for a period of more than six mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other 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 combina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or merchandise belonging to the enterprise. 5. An insurance enterprise of a ContractingState shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in the territory of that State or insures risks situated therein through an employee or through a representative who is not agent of an independent status. 6. An enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute for either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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