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) mine, an oil or gas well, quarry or any other place of extraction of natural resources; (g) a building site or a construction or an assembly project or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than twelve months. 3. Notwithstanding the preced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity of a preparatory or auxiliary character. 4. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of independent status to whom paragraph 5 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 6. The fact that a company, which is a resident of a Contracting State controls or is controlled by a company, which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
