TMI BlogPermanent establishmentX X X X Extracts X X X X X X X X Extracts X X X X ..... rm permanent establishment shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) premises used as a sales out let or for receiving or soliciting orders; (g) a warehouse in relation to a person providing storage facilities for others; (h) a mine, quarry or other place of extraction of natural resources; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance 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 of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate if: (a) he has and habitually exercises in that State, an authority to negotiate and enter into contracts for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or (b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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