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 natural resources; (g) a sales outlet; (h) a warehouse in relation to a person providing storage facilities for others; and (i) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on. 3. A building site, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erprise; (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 goods or merch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person : (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... miums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 8 applies. 8. 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 statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|