TMI BlogPERMANENT ESTABLISHMENTX X X X Extracts X X X X X X X X Extracts X X X X ..... ( a ) a place of management; ( b ) a branch; ( 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 farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and ( i ) a mine, an oil or gas we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed not to include : ( a ) the use of facilities solely for the purpose of storage or display 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 or display; ( c ) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 7 applies. 7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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