TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... f management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse in relation to a person providing storage facilities for others; (g) a sales outlet; (h) a mine, on oil or gas well, a quarry or any other place of extraction of natural resources; (i) a drilling rig or ship used for, or in connection with, the exploration or development of natural resources ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 merchandise or of collecting information, for the enterprise; (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 cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishment in a Contracting State merely because it carries on business in threat State through a broker, general commission agent or any other agent of an independent status, provided that such person is acting in the ordinary course of their business. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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