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PERMANENT ESTABLISHMENT

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..... ment; 2) a branch, 3) an office, 4) a factory; 5) a workshop; 6) a mine, an oil or gas wall, a quarry or any other place of extraction of natural resources; 7) a sales outlet; 8) a warehouse in relation to a person providing storage facilities for others; and 9) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on. 3. T .....

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..... he purpose of processing by another enterprise; 4) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; 5) the maintenance of a fixed place of business solely for the purpose of advertising, supply of information, scientific research or similar activities which have a preparatory or auxiliary c .....

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..... uthority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 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 2) has no such authority, but habitually maintains in the first mentioned State a sto .....

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..... 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 agent of an independent status within the meaning of this paragraph. 8. 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 Co .....

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