Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

PERMANENT ESTABLISHMENT

Article 5 - Agreements - INDONESIA - Article 5 - Article 5 1. For the purposes of this Agreement, the term "" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "&quo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 extraction of natural resources. 3. The term "" also encompasses: (a) a building site or a constru .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of natural resources, but only if so used for a period more than 183 days; (c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

term "" shall be deemed 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 ent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ly for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 7 applies-is acting in a Contracting State on behalf of an enterprise of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

State an authority 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 busi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself. 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.