TMI BlogPERMANENT ESTABLISHMENTX X X X Extracts X X X X X X X X Extracts X X X X ..... anch; c) an office; d) a factory; e) a workshop; f) a sales outlet; g) a warehouse in relation to a person providing storage facilities for others; h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and i) A farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on. 3. A building site or const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f storage, display or delivery of goods or merchandise belonging to the enterprise; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting State, that enterprise shall be deemed to have a permanent establishment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums 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 9 applies. 8. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough a permanent establishment or otherwise), shall not by itself constitute either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, internationa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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