TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ; (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) an installation or structure used for the exploration or exploitation of natural resources ; (h) a warehouse in relation to a person providing storage facilities for others ; (i) a premises used as a sales outlet or for receiving or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides services or facilities in that Contracting State for more than six months in connection with or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of mineral oils in the State. 3. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include : (a) the use of facilities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the enterprise ; (f) the selling of goods or merchandise belonging to the enterprise displayed in an occasional temporary fair or exhibition in the process of closing down of such fair or exhibition ; (g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f). 4. Notwithstanding the provisions of paragraphs 1 and 2, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enterprise and other enterprises controlling, controlled by, or subject to the same common control, as that enterprise. 5. An enterprise of a ContractingState, shall not be deemed to have a permanent establishment in the other ContractingState merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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