TMI BlogPERMANENT ESTABLISHMENTX X X X Extracts X X X X X X X X Extracts X X X X ..... ( 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 well, a quarry or any other place of extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the use of facilities solely for the purpose of 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 proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is acting in a territory on behalf of an enterprise of the other territory, that enterprise shall be deemed to have a permanent establishment in the first-mentioned territory in respect of any activities which that person undertakes for the enterprise, if such a person: ( a ) has and habitually exercises in that territory an authority to conclude contracts in the name of the enterprise, unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a permanent establishment in a territory merely because it carries on business in that territory through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting 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 conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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