PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term "permanent establishment" also includes: (a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months; (b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) 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 processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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. 6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. 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 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.
Appears in 6 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "" permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation site or construction or assembly project, or installation project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period or periods aggregating more than 12 months6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by an enterprise a resident of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for a period or periods aggregating more than 120 183 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 6 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State directly or through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State Party for a period or periods aggregating more than 120 183 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State Party in respect of any activities which that person undertakes for the enterprise, 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party 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.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, site or construction or installation or assembly project, or supervisory activities in connection therewith, project but only where such site, project or activities last if it lasts more than 12 twelve months;
(b) the furnishing of services, including consultancy services, by an enterprise a resident of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days six months within any twelve-month period.
4. (a) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(ai) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(bii) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(ciii) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(div) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(ev) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise;
(fvi) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (ai) to (ev), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(b) For the purposes of sub-paragraphs (a)(i) and (a)(ii), the term "delivery" means the mere delivery of goods provided that it is not regular and not accompanied with sales.
5. Notwithstanding A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an applies, shall be deemed to be a permanent establishment for the enterprise and in the first- mentioned Contracting State if:-
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the name first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site, a construction, assembly, installation or assembly project, dredging project or supervisory activities in connection therewith, but only where if such site, project or activities last lasts more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 365 days within in any twelve15-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, site or construction or installation or assembly project, or supervisory activities in connection therewith, project but only where such site, site or project or activities last lasts for more than 12 9 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includes:
(a) a building site, a construction, site or construction or installation or assembly project, or supervisory activities in connection services connected therewith, but only where if such site, site or project or activities last lasts for more than 12 months;, or such services continue for more than 12 months; and
b) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, only if such use lasts for more than 12 months, or such services continue for more than 12 months.
(b4) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for 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.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State 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.
(7. ) 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Sources: Convention With Respect to Taxes on Income and on Capital, Convention on Taxes, Convention With Respect to Taxes on Income and on Capital
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a farm or plantation; and
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last lasts more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State directly or through employees or other personnel in engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 365 days within any twelve15-month period.
4. Notwithstanding the preceding provisions of this Article, the The term "permanent establishment" shall not be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are person is acting in the ordinary course of their his business.
7. 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 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.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;nine months in the calendar year concerned; and
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue within the country for a period or periods aggregating more than 120 days within any twelve-month periodsix months in the calendar year concerned.
(4. ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
(6. ) 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) 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 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.
Appears in 5 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) includes a building site, a construction, installation or assembly project, or supervisory activities in connection connected therewith, but only where such site, project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) includes a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1, 2, and 3, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of scientific research or similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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 will not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 5 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by an enterprise for such purpose, but only where activities of that nature continue (for the other same or a connected project) within the Contracting State for a period or periods aggregating more than 120 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- --- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 6 months;.
(b) an installation, drilling rig or ship used for the exploration of natural resources, but only if so used for a period of more than three months; and
(c) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days 6 months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2, where a person -- other Contracting State-other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and –shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed unless his activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
7. 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 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.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:especially -
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a farm, plantation or other place where agricultural, forestry, plantation or other related activities are carried on; and
(h) a building site, a site or construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State which exists for a period or periods aggregating 183 days or more than 120 days within in any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" (3) An enterprise shall not be deemed not to include:have a permanent establishment merely by the reason of -
(a) the use of facilities solely for the purpose of storage, storage or 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, storage or display or delivery;
(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 merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(4) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on business through that permanent establishment if -
(a) it carries on supervisory activities in that other Contracting State for a period or periods aggregating 183 days or more in any 12-month period in connection with a building site, or a construction, installation or assembly project which is being undertaken, in that other Contracting State;
(b) it furnishes services, including consultancy services, through employees or other personnel engaged by it for such purposes, but only where activities of that nature continue within that State for a period or periods aggregating 120 days or more in any 12- month period.
(5. Notwithstanding ) A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2, where a person -- other Contracting State (other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf (6) applies) shall be deemed to be a permanent establishment of an that enterprise and in the first-mentioned State if that person has, and habitually exercises, exercises in a Contracting that State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 (3) 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.
(6. ) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, status provided that such persons are acting in the ordinary course of their business.
(7. ) 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallyespecially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
e) a factory;
(ef) a workshop;
g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(fh) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, or supervisory activities in connection therewith, but only where if such site, site or project or activities last is continued for more than 12 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise a resident of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within three months in any twelve12-month period.
4. Notwithstanding An enterprise of a Contracting State shall be deemed to have a permanent establishment in the preceding provisions other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 months in connection with a construction, installation or assembly project or any combination of this Article, the them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:include -
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;character for the enterprise.
(f) the maintenance 6. A person acting in a Contracting State on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity an enterprise of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
b) he habitually maintains in the name first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment ; or
c) he habitually secures orders in that the first-mentioned Contracting State in respect of any activities which that person undertakes wholly or almost wholly for the enterprise, unless the activities of such person are limited to those mentioned enterprise itself or for any other enterprise which is controlled by it or has a controlling interest 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 paragraphit.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it that enterprise carries on business in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business.
78. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. 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 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.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection connected therewith, but only where such site, project or activities last lasts for a period of more than 12 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 183 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 of this Article applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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.
7. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, for a period or periods aggregating more than 120 days exceeding in the aggregate six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. The term "permanent establishment" also includes:
(a) a building site, a construction, use of an installation or assembly project, drilling rig or supervisory activities ship in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees to explore for or other personnel in the other Contracting State exploit natural resources constitutes a permanent establishment only if such use is for a period or periods aggregating more than 120 days within any twelve-month periodtwelve months.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 display, or delivery;
(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 of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, has and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where if such site, site or project or activities last is continued for more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise a resident of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(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
(fi) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a site or construction, installation or assembly project, project or supervisory activities in connection therewith, but therewith constitutes a permanent establishment only where if such site, project or activities last more than 12 nine months;.
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose constitutes a permanent establishment, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating more than 120 90 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, Article the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 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;
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
(c) 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-insurance, be deemed to have a permanent establishment in 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 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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. 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 Contracting State, 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.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site or construction or installation project constitutes a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but permanent establishment only where such site, project or activities last if it lasts more than 12 twelve months;.
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise constitutes a permanent establishment only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 365 days within in any twelvefifteen-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, site or a construction, assembly or installation project or assembly project, a supervisory or supervisory activities consultancy activity in connection therewith, but therewith constitutes a permanent establishment only where if such site, project or activities last activity lasts more than 12 twelve months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State, and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but or consultancy activity connected therewith constitutes a permanent establishment only where if such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State activity lasts for a period or periods aggregating of more than 120 days within any twelve-month periodnine months.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and the conditions between the agent and the enterprise differ from those which would be made between independent persons, such agent shall not be considered an agent of an independent status within the meaning of this paragraph. In such case the provisions of paragraph 5 shall apply.
7. 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 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.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, site or project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including supervisory activities and consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose for a period or periods aggregating more than 120 exceeding in the aggregate 183 days within any twelve-month period.
(4. ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
(6. ) 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) 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 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.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" shall also includes:
(a) include a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where if such building site, project or activities last more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, supplying information, scientific research or for the enterprise, any other activity of similar activities which have a preparatory or auxiliary character;
(f) , for the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. Notwithstanding the foregoing provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their businessbusiness and that in their commercial or financial relations with the enterprise, conditions are not made or imposed that differ from those generally agreed to by independent agents.
78. 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 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.
Appears in 4 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site or construction or installation project constitutes a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but permanent establishment only where such site, project or activities last if it lasts more than 12 twelve months;.
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise constitutes a permanent establishment only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 300 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, for scientific research or any other activity of activities which have a preparatory or auxiliary charactercharacter for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(cb) an office;
(dc) a factory;
(ed) a workshop, and
(fe) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 twelve months;
(b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods aggregating more than 120 days exceeding in the aggregate six months within any twelve-twelve month period.
(4. ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
(6. ) 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) 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 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.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" ” includes especiallyspecially but is not limited to:
(a) a place A seat of management;
(b) a A branch;
(c) an An office;
(d) a factoryA store or other sales outlet;
(e) a workshop, andA factory;
(f) A workshop;
(g) A warehouse, in relation to a person providing storage facilities for others;
(h) A mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ai) a A building site, a construction, installation site or construction or assembly project, project or installation project or supervisory activities in connection therewith, but only where provided such site, project or activities last activity continues for a period more than 12 months;183 days; and
(bj) the The furnishing of services, including consultancy services, by an enterprise a resident of a one of the Contracting State States through employees or other personnel in personnel, provided activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period183 days.
43. Notwithstanding the preceding provisions of this Articleparagraphs 1, the term "2 and 4, a permanent establishment" establishment shall be deemed not to include:include -
(a) the use of facilities solely for the purpose of storage, display or occasional 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 occasional delivery;
(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 merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned 4. A person acting in sub-paragraphs (a) to (e), provided that the overall activity one of the fixed place Contracting States on behalf of business resulting from this combination is an enterprise of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and 5 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of that enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
65. An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it that enterprise carries on business in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arm's length conditions.
6. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 5 applies.
7. 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 Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of related to the exploitation or extraction of natural resources, including fishing activities.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, an installation or assembly project, project or any supervisory activities activity in connection therewith, therewith constitutes a permanent establishment but only where if such site, construction, project or activities last activity lasts more than 12 six months;.
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or connected project) within the territory of the other Contracting State for a period or periods aggregating more than 120 days six months within any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that such activity or, in the case of subparagraph f), the overall activity of the fixed place of business resulting from this combination business, is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
a) in the name of the enterprise, or
b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or
c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first mentioned State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. 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 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.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 4 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a refinery;
(h) a sales outlet; and
(i) a warehouse in relation to a person providing storage facilities for others.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection connected therewith, but only where such site, project or activities last continue for a period of more than 12 nine months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-month periodcalendar year.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State Party for a period or periods aggregating more than 120 183 days within any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting in a Contracting Party on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting Party, that enterprise shall be deemed to have a permanent establishment in that State the first-mentioned Contracting Party in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has, and habitually exercises, in the first-mentioned Contracting Party 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 business a permanent establishment under the provisions of that paragraph, or
(b) has no such authority, but habitually maintains in the first-mentioned Party a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party 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.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallybut is not limited to:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop, and;
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days six months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, Article a permanent establishment does not include a fixed place of business used only for one or more of the term "permanent establishment" shall be deemed not to includefollowing:
(a) the The use of facilities solely for the sole purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of storage, display or deliverydisplay;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of processing by another enterprise;
(d) the The maintenance of a fixed place of business solely for the sole purpose of purchasing goods or merchandise or of for collecting information, information for the enterprise;
(e) the The maintenance of a fixed place of business solely for the sole purpose of carrying onadvertising, submitting data, or similar activities of preliminary or auxiliary nature for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding A person acting in one of the provisions two Contracting States on behalf of paragraphs 1 and 2, where a person -- an enterprise of the other Contracting State - other than an agent of an independent status to whom the provisions of paragraph 6 applies -- is acting on behalf of an enterprise and hasthis Article apply – shall be deemed to be a permanent establishment in the first mentioned State, and habitually exercises, if this person has in a the first mentioned Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment and has habitually exercised such authority in that State in respect of any activities which that person undertakes for 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 paragraphit.
6. An enterprise in one of the two Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are this broker or agent is acting in the ordinary course of their his business.
7. An enterprise in one of the two Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on at the end of a trade exhibition or conference in the other Contracting State sale of goods or merchandise it displayed at that trade exhibition or conference.
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 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.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop, ; and
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a. a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) b. the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State State, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 183 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraph (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 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, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in 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 of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State 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.
78. 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 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "" permanent establishmentestablishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "" permanent establishmentestablishment " includes shall include especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshop, andworkshop ;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; including timber or other forest produce, drilling rig, ship or aircraft used for exploration or exploitation of natural resources;
(g) a farm or plantation ;
(h) a warehouse; and
(i) an installation structure, or equipment used for the exploration of natural resources.
3. The term "" permanent establishmentestablishment " also includeslikewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection inconnection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in personal engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days six months within any twelve-12- month period.
4. Notwithstanding the preceding provisions of this Article, the term "" permanent establishmentestablishment " shall be deemed not to include:
(a) the use of facilities solely for or the purpose of storage, display storage or delivery displays 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of scientific research or similar activities which have a preparatory or auxiliary character;
(f) , for the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise.
5. Notwithstanding the preceding provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 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 paragraphparagraph or
(b) has no such authority, but habitually maintains in the first – mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting 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 of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm's length conditions.
78. 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 Contracting State, or which carries on business in that other State (( whether through a permanent establishment or otherwise), otherwise ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 18 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period18 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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.
7. 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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site or construction or installation project constitutes a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but permanent establishment only where such site, project or activities last if it lasts more than 12 twelve months;.
(b) the furnishing of services, including consultancy services, by an enterprise of Activities carried on offshore in a Contracting State through employees in connection with the exploration or other personnel exploitation of natural resources situated in the other that Contracting State constitute a permanent establishment only if such activities are carried on for a period or periods aggregating more than 120 exceeding in the aggregate 30 days within in any twelve-twelve month periodperiod commencing or ending in the taxable year concerned.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for 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.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. For the purposes of this Article, a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.
9. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "“permanent establishment" ” also includesencompasses:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities if they last for more than 12 twelve months;.
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 183 days within in any twelve12-month periodperiod commencing or ending in the fiscal year concerned.
(4. ) Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that such activity or, in the case of sub-paragraph f), the overall activity of the fixed place of business resulting from this combination business, is 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 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
(6. ) 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 though 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.
(7. ) 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 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.
Appears in 3 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last which exists for more than 12 twelve months;
(b) the furnishing of services, including consultancy services, by an enterprise a resident of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days three months within any twelve-month period.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if
(a) it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State;
(b) it carries on a business where the operations or part thereof consists of providing the services of public entertainers of the kind referred to in Article 17 in that other Contracting State.
5. Notwithstanding the preceding provisions of paragraphs 1, 2, 3 and 4 of this Article, Article the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of scientific research or similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance 6. A person acting in a Contracting State on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity an enterprise of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an 7 applies, shall be deemed to be a permanent establishment for the enterprise and in the first- mentioned Contracting State if he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name for or on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities exercise of such person are authority is limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under the provisions of goods or merchandise for that paragraphenterprise.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources including timber or other forestry product.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other other. Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days 6 months within any twelve-12 month period;
(c) substantial equipment used in a Contracting State by, for or under a contract with the enterprise for a period of more than 6 months;
(d) an installation or structure used for the exploration or exploitation of natural resources for a period of more than 6 months.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 or, delivery;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided sub paragraphs(a)to(e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding paragraph 2,a person acting in one of the provisions Contracting States on behalf or an enterprise of paragraphs 1 and 2the other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf applies, shall be deemed to be a permanent establishment of an that enterprise and in the first mentioned State if:
(a) the person has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the person’s activities of such person are limited to those mentioned the mere purchase of goods or merchandise for the enterprise;
(b) the person has no such authority, but habitually maintains in paragraph 4 whichthat State a stock of goods or merchandise from which the person regularly delivers in that State goods or merchandise on behalf of the enterprise; or
(c) in so acting, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of person manufactures or processes in that paragraphState for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
7. 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 Contracting State, ,or which carries on business in that other State (whether State(whether through a permanent establishment or otherwise), shall otherwise),shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishmentPermanent Establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or a gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a A building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months182 days;
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 182 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, Article the term "permanent establishment" shall be deemed not to include:
(a) : the use of facilities solely for the purpose of storage, storage or 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 storage or delivery;
(c) display; 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 of collecting information, for the enterprise;
(e) ; the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) ; the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 7 applies -- ‑ is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: has and habitually exercises in that 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 business a permanent establishment under the provisions of that paragraph, or has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; habitually obtains 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 be deemed to have a permanent establishment in 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 of a contracting state shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of an independent status within the meaning of this paragraph.
78. 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 Contracting State, 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.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction exploration or exploitation of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;
(b) the furnishing The rendering of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 exceeding in the aggregate 183 days within any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 en- terprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise en terprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 7 applies -- — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. Notwithstanding the preceding provisions of this article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in 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 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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. 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 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.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, site or a construction, installation installation, or assembly project, or supervisory activities in connection therewithwith such a site or project, but or an installation or drilling rig or ship used for the exploration or development of natural resources, constitutes a permanent establishment only where if such site, project project, or activities last more than 12 6 months;.
(b) 4. Notwithstanding the furnishing preceding provisions of servicesthis Article, including consultancy services, by an enterprise of a Contracting State through employees or other personnel that carries on business of a permanent nature in the other Contracting State through its own employees or any other personnel engaged for such purpose for a period or periods aggregating more than 120 days within amounting to or exceeding in the aggregate 9 months in any twelve12-month periodperiod commencing or ending in the taxable year concerned shall be deemed to have a permanent establishment in the other State.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display 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 display, or delivery;
(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 merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, has and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. An Notwithstanding the provisions of paragraph 3 regarding supervisory services or the provisions of paragraph 4, 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 commission agent agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which that is a resident of the other Contracting State, or which that 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.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but therewith constitute a permanent establishment only where if such site, project or activities last more than 12 twelve months;.
(b) the 4. The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose constitutes a permanent establishment only if activities of that nature continue (for a project or any connected projects) within the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-twelve month period.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 3 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources including timber or other forest produce;
(h) a building site or construction, installation or assembly project which exists for more than 6 months.
3. The term "An enterprise of a Contracting State shall be deemed to have a permanent establishment" also includes:
(a) a building site, establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 months in connection with a construction, installation or assembly project, or supervisory activities project which is being undertaken in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the that other Contracting State for a period or periods aggregating more than 120 days within any twelve-month periodState.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, or 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 purposes of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose purposes of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose purposes of purchasing goods or merchandise merchandise, or of for collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose purposes of carrying on, activities which have a preparatory or auxiliary character for the enterprise, any other activity such as advertising, the supply of a preparatory information or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterscientific research.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a A person -- (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies -- is applies) acting in a Contracting State on behalf of an enterprise and of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State, if:
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed unless the activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for the enterprise, unless ;
(b) he maintains in the activities first-mentioned Contracting State a stock of such person are limited goods or merchandise belonging to those the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-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 Contracting State for the provisions of that paragraphenterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 or its associated enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. The term ") A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
(4) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if:
(a) a building site, a construction, installation or assembly project, or it carries on supervisory activities in connection therewith, but only where such site, project or activities last that other Contracting State for more than 12 monthssix months in connection with a building site or construction, assembly or installation project which is being undertaken in that other Contracting State;
(b) the furnishing of it furnishes services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel or persons engaged by the enterprise for such purpose in the that other Contracting State for a period or periods aggregating more than 120 days within exceeding in the aggregate six months in any twelve-month periodperiod of twelve months commencing or ending in the fiscal year concerned.
4. (5) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. (6) Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- (other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 5 of this Article 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.
6. (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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. (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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, a permanent establishment does not include a fixed place of business used only for one or more of the term "permanent establishment" shall be deemed not to includefollowing:
(a) the use of facilities solely for the sole 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 sole purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the sole purpose of purchasing goods or merchandise merchandise, or of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the sole purpose of carrying onadvertising, submitting data, conducting scientific research for the enterprise, or any other similar activity is such activity is of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characternature.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in one of the State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned State in respect of any activities which that person undertakes for the enterprise if the person:
(a) has, and habitually exercises in the first-mentioned 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 business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders and delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment" also includesestablishment only if it lasts more than 6 months.
4. An enterprise of a territory shall be deemed to have a permanent establishment in the other territory if:
(a) it carries on supervisory activities for more than six months in connection with a building site, a construction, site or construction or installation or assembly project, or supervisory activities project which is being undertaken in connection therewith, but only where such site, project or activities last more than 12 monthsthe other territory;
(b) the furnishing of it furnishes services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in or persons engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue for the same or a connected project, for a period or periods aggregating more than 120 183 days within any twelve-month period.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State territory an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State territory in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State territory merely because it carries on business in that State 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.
78. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ah) a building site, a site or construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last which exists for more than 12 months183 days. It is understood that a time limit of 3 months shall apply to an assembly or installation project performed by a person other than the main contractor;
(bi) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees an employee or other personnel in person (other than an agent of an independent status within the other meaning of paragraph 7) where the activities continue within a Contracting State for a period or periods aggregating more than 120 90 days within any a twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of for collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance 4. An enterprise of a fixed place of business solely Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for any combination of activities mentioned more than 6 months in sub-paragraphs (a) to (e)connection with a construction, provided installation or assembly project which is being undertaken in that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterother State.
5. Notwithstanding A person acting in one of the provisions Contracting States for or on behalf of paragraphs 1 and 2, where a person -- an enterprise of the other Contracting State - other than an agent of an independent status to whom paragraph 6 7 of this Article applies -- is acting on behalf of an enterprise and - shall be deemed to be a permanent establishment in the first-mentioned State, if -
(a) he has, and habitually exercises, in the first-mentioned State, a Contracting State an general authority to conclude contracts in the name for or on behalf of the enterprise, that unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise shall from which he regularly delivers goods or merchandise for or on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised or insures risks situated therein through a fixed place person other than an agent of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphan independent status to whom paragraph 7 applies.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where 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 the enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
78. 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 Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;:
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a farm, plantation or other place where agricultural, forestry, plantation or other related activities are carried on;
(h) a building site, a site or construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last which exists for more than 12 6 (six) months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;.
(f) the maintenance 4. An enterprise of a fixed place of Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on business solely in or through that permanent establishment if it carries on supervisory activities in that other Contracting State for any combination of activities mentioned more than 6 (six) months in sub-paragraphs (a) to (e)connection with a building site, provided or a construction, installation or assembly project which is being undertaken, in that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterother Contracting State.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a A person -- (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies -- is applies) acting in a Contracting State on behalf of an enterprise and of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned State, if that person:
(a) has, and habitually exercisesexercises in the first-mentioned State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed unless his activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) manufactures, unless assembles, processes, packs or distributes in the activities of such person are limited first- mentioned State for the enterprise goods or merchandise belonging 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 paragraphenterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where 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 shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm's length conditions.
7. 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 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.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ai) a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where if such site, site or project or activities last continues for a period of more than 12 six months;
(bii) the furnishing of services, including consultancy services, services and supervisory activities by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days six months within any twelve12-month period.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 5 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 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
(b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
76. 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 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a warehouse, in relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
(i) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 183 days;
(j) a building site, a site or construction, installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last (together with other such sites, projects or activities, if any) continue for a period of more than 12 months183 days;
(bk) the furnishing of services, including consultancy servicesservices other than technical services as defined in Article 12 (Royalties and Fees for Technical Services), by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, but only if activities of that nature continue within that other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period183 days.
43. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- 5 apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 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.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
76. 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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(cb) an office;
(dc) a factory;
(ed) a workshop, and
(fe) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods aggregating more than 120 days exceeding in the aggregate six months within any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of the mere 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 the mere storage, display or delivery;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ;
f) premises used as sales outlet; and
(fg) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a A building site, a construction, assembly or installation project or assembly project, or any supervisory activities activity in connection therewithwith such site or project, but only where such site, project or activities last ac- tivity continues for period or periods aggregating more than 12 months;six months within any twelve-month period; and
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if the activities of that nature continue (for the same or connected project) within a Contracting State for a period or periods aggregating more than 120 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" estab- lishment” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities activi- ties mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary aux- iliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- – is acting on behalf of an enterprise enter- prise and has, and habitually exercises, in a Contracting State an authority to conclude contracts con- tracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment estab- lishment in that State in respect of any activities which that person undertakes for the enterpriseenter- prise, 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.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent estab- lishment in the other Contracting State if it collects premiums on the territory of that other Contracting 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 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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be con- sidered an agent of an independent status within the meaning of this paragraph.
78. The fact that a company which is a resident of a Contracting State controls or is controlled con- trolled 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 6 months;
(b) the furnishing of services, including consultancy servicesservices but excluding services referred to in subparagraph (a), by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days 3 months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(g) a warehouse or other structure used as a sales outlet.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 18 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period18 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts on behalf of the enterprise, or maintains a stock of goods or merchandise belonging to the enterprise, from which regular sale of such goods and merchandise is carried on in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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.
7. 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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) a farm or plantation.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days 12 months within any twelve24-month period.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, a 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "term“ permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;.
(b) the he furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days 6 months within any twelve-12 month period.
c) a drilling rig or ship used for the exploration for or exploitation of natural resources, or in activities connected with that exploration or exploitation but only if so used continuously or those activities continue for a period of more than 6 months.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-sub paragraphs (a) to (e), provided a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where 2,where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 Contracting State, or which carries on business in that other State (whether State(whether through a permanent establishment or otherwise), shall otherwise),shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) an installation or structure for the exploration of natural resources;
g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
h) a warehouse or other premises used as a sales outlet.
3. The term "A building site or construction or installation project constitutes a permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but establishment only where such site, project or activities last if it lasts more than 12 twelve months;.
(b) the furnishing of services, including consultancy services, by an enterprise of 4. A person carrying out activities offshore in a Contracting State through employees in connection with the exploration or other personnel exploitation of the sea bed and the sub-soil and their natural resources situated in the other that Contracting State for shall be deemed to be carrying on a period or periods aggregating more than 120 days within any twelve-month periodbusiness through a permanent establishment in that Contracting State.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of the activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises, exercises in a Contracting that State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any unless such activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 of this Article 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
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise and conducts sales-related activities in respect of them, such as advertising or promotional activities.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources.;
3. The term "permanent establishment" also includes:
(ag) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last activity continues for a period of more than 12 six months;
(bh) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods aggregating more than 120 days six months within any twelve-twelve month period.
43. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person, other than an agent of an independent status to whom paragraph 6 applies -- 5 applies, is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under goods or merchandise for the provisions of that paragraphenterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, a general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
76. 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 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 monthsnine months in any twelve-month period;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 the provisions of paragraph 6 applies -- apply – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop, ; and
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a. a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 six months;
(b) b. the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days six months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, information for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and
(f) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of or the fixed place of business resulting from this combination is 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 6 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 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
b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their businessbusiness and that in their commercial or financial relations with the enterprise no conditions are made or imposed that differ from those generally agreed to by independent agents.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, site or project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including supervisory activities and consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose for a period or periods aggregating more than 120 exceeding in the aggregate 183 days within any twelve-month period.
(4. ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
(6. ) 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;
(b) the furnishing of services, including consultancy services, services by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-twelve month periodperiod commencing or ending in the taxable year concerned;
(c) for an individual, the performing of services in a Contracting State by that individual, but only if the individual’s stay in that Contracting State is for a period or periods aggregating more than 183 days in any twelve month period commencing or ending in the taxable year concerned.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraphparagraph 4.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 18 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period18 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 of 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection services connected therewith, but only where if such sitesite or project lasts for more than 12 months, project or activities last such services continue for more than 12 months;
(b) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, but only if such use lasts for more than 9 months, or such services continue for more than 9 months;
(c) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period9 months.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural natu- ral resources; and
g) a fishery, place where animal husbandry is conducted, farm, plantation or forest.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation project or assembly project, or supervisory su- pervisory activities in connection therewith, but only where if such site, project pro- ject or activities last more than 12 months183 days;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State enter- prise through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating aggre- gating more than 120 183 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 en- terprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise en- terprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterpriseenter- prise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying car- rying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person, other than an agent of an independent status to whom paragraph 6 applies -- 7 applies, is acting in a Con- tracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 the name of the enterprise, unless the activities of such person are limited lim- ited 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
b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding paragraphs 4 and 5, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establish- ment in 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 inde- pendent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting Con- tracting State merely because it carries on business in that State through a broker, general gen- eral commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but constitute a permanent establishment only where if such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State continue for a period or periods aggregating of more than 120 days within any twelve-month periodsix months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it furnishes in that other Contracting State consultancy services through employees or other personnel–other than an agent of an independent status to whom the provisions of paragraph 7 apply–provided that such activities continue (for the same project or two or more connected projects) for a period or periods aggregating more than six months within any twelve-month period.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person–other than an agent of an independent status to whom the provisions of paragraph 6 applies -- 7 apply–is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if:
(a) that person has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts in the name of the enterprise, unless the his 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
(b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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.
78. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallyshall include especially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last activity continues for a period of more than 12 six months;
(bh) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days three months within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to includeinclude :
(a) the use of the facilities solely for or the purpose of storage, storage or 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 storage or deliverydisplay;
(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 merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance 4. A person acting in a Contracting State on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity an enterprise of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other Contracting State - other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, - shall be deemed to be a permanent establishment in the first-mentioned State if:
(a) he has and habitually exercises, exercises in a Contracting that State an authority to conclude contracts in the name of the enterprise, that unless the activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
5. An insurance enterprise shall of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised or insures risks situated therein through an employee or through a fixed place representative who is not an agent of business, would not make this fixed place an independent status within the meaning of business a permanent establishment under the provisions of that paragraphparagraph 6.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where such site, site or project or activities last lasts for a period of more than 12 six months;.
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the territory for a period or periods aggregating more than 120 183 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 display, or delivery;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State territory an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State territory in respect of any activities which that person undertakes for 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State territory merely because it carries on business in that State 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.
7. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of onshore extraction or exploitation of natural resources;
(g) an installation or a structure used for the onshore exploration of natural resources; and
(h) a warehouse, in relation to a person providing storage facilities to others.
3. The term "A building site or construction or installation project constitutes a permanent establishment" also includes:establishment only if it lasts more than 183 days. For the sole purpose of determining whether the period referred to in this sub- paragraph has been exceeded,
(ai) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel carries on activities in the other Contracting State for at a place that constitutes a building site or construction or installation project and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding 183 days, and
(ii) connected activities are carried on at the same building site or construction or installation project during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise, these different periods of time shall be added to the period of time during which the first-mentioned enterprise has carried on activities at that building site or periods aggregating more than 120 days within any twelve-month periodconstruction or installation project.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that such activity, or in the case of sub-paragraph (f), the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, of by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in 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.
9. 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 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.
10. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. ) For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly par- tly carried on.
2. ) The term "permanent establishment" includes especiallyespecially :
(• a) a place of managementmanagement ;
(• b) a branchbranch ;
(• c) an officeoffice ;
(• d) a factoryfactory ;
(• e) a workshop, and
(• f) a mine, an oil or gas well, a quarry or any other place of extraction of natural na- tural resources.
3. ) The term "permanent establishment" also includeslikewise encompasses :
(• a) a building site, a construction, installation site or assembly project, construction or ins- tallation project or any supervisory activities ac- tivity in connection therewithwith such site or project, but only where such site, project pro- ject or activities last continue for a period of more than 12 months6 months ;
(• b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting enterprise for such pur- poses but only where activities of that nature continue (for the same or a connected project) within the Contrac- ting State for a period or periods aggregating more than 120 days within ex- ceeding in the aggregate 3 months in any twelve-month periodperiod commencing or ending in the fiscal year concerned.
4. ) Notwithstanding the preceding provisions provi- sions of this Article, the term "permanent establishment" shall be deemed not to includein- clude :
(• a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(• b) the maintenance of a stock of goods or merchandise belonging to the enterprise enter- prise solely for the purpose of storage, display or deliverydelivery ;
(• c) the maintenance of a stock of goods or merchandise belonging to the enterprise enter- prise solely for the purpose of processing proces- sing by another enterpriseenterprise ;
(• d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterpriseenterpri- se ;
(• e) the maintenance of a fixed place of business solely for the purpose of carrying car- rying on, for the enterprise, any other activity of a preparatory or auxiliary charactercharacter ;
(• f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (paragraphs
a) to (e), provided that the overall activity acti- vity of the fixed place of business resulting re- sulting from this combination is of a preparatory or auxiliary character.
5. ) Notwithstanding the provisions of paragraphs para- graphs 1 and 2, where a person -- other -other than an agent of an independent status to whom paragraph 6 applies -- 7 applies- is acting on behalf of an enterprise and has, and habitually exercisesexer- cises, in a Contracting State an authority to conclude contracts in the name of the enterpriseen- terprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusi- ness, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. ) Notwithstanding the preceding provi- sions of this Article, an insurance enterpri- se of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in 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 sta- tus 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 8) The fact that a company which is a resident resi- dent of a Contracting State controls or is controlled by a company which is a resident resi- dent of the other Contracting State, or which carries on business in that other State Sta- te (whether through a permanent establishment esta- blishment or otherwise), shall not of itself constitute either company a permanent establishment es- tablishment of the other.
Appears in 2 contracts
Sources: Tax Treaty, Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallybut is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period more than 12 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 days 6 months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character;
(g) the sale of goods or merchandise belonging to the enterprise displayed at an occasional temporary fair or exhibition after the closing of the said fair or exhibition.
5. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein.
6. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 7 of this Article applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article 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.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that Contracting State 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.
78. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop, and;
(f) a mine, an oil or gas well, a quarry or any other Any place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a A building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 days 6 months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the The use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- –other than an agent of an independent status to whom paragraph 6 applies -- applies- is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. The provisions of the foregoing sentence shall not apply, unless it is proved that in order to avoid taxation in the first-mentioned State, such person undertakes not only the regular delivery of the goods or merchandise, but also undertakes virtually some other activities connected with the sale of goods or merchandise for the actual conclusion of the sales contract itself.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
7. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;:
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, workshop ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months183 days;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engage by the other Contracting State enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 183 days within any twelve-12 month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- person-other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies-is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 the first-mentioned Contracting State an authority to contracts on behalf of the enterprise, unless the his activities of such person are limited to those the purchase of goods or, merchandise for the enterprise; or
(b) habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise or to merchandise belonging to the enterprise or to other enterprises which are controlled by it or have a controlling interest in paragraph 4 whichit, if exercised through from which he regularly fills orders or makes deliveries on behalf of the enterprise; or
(c) habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise or for the enterprise and other enterprises which are controlled by it or have a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphcontrolling interest in it.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of one of the States shall, concept in regard to re -insurance, be deemed to have a permanent establishment in the other 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 of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent statusStatus, provided that where 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 considered an agent of an independent status within the meaning of this paragraph, if it is shown that the transactions between the agent and the enterprise were not made under arms length conditions.
78. 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 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factoryfactory ;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a warehouse, in relation to a person providing storage facilities for others;
(h) a building site, a construction, installation or assembly project, project or supervisory activities activity in connection therewith, but only where such site, project or activities last activity continues for a period of more than 12 monthssix (6) months ;
(bi) the furnishing of services, services including consultancy services, services by an enterprise a resident of a one of the Contracting State States through employees or other personnel in personnel, where activities of that nature continue for the same or a connected project within the other Contracting State for a period or periods aggregating more than 120 days six (6) months within any twelve-month (12- month) period.
43. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterpriseenterprise ;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;
(f) , for the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 5 applies -- - is acting in a Contracting State, on behalf of an the enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that the enterprise shall be deemed to have a permanent establishment in that State the first-mentioned Contracting State, if such a person :
(a) has and habitually exercises in respect the first-mentioned State, an authority to conclude contracts on behalf of any activities which that person undertakes for the enterprise, ; unless the his activities of such person are limited to those the purchase of goods or merchandise for the enterprise ;
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or makes deliveries on behalf of the enterprise ;
(c) has no such authority, but habitually secures orders in paragraph 4 which, if exercised through the first mentioned State wholly or almost wholly for the enterprise or for the enterprise and other enterprises which are controlled by it or have a fixed place of business, would not make this fixed place of business a permanent establishment under controlling interest in it ; or
(d) manufactures or processes in the provisions of that paragraphfirst-mentioned Contracting State for the enterprise goods or merchandise belonging to the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 or on behalf of that enterprise and other enterprises, which are controlled by it or have a controlling interest in it, he will not be considered an agent of independent status within the meaning of this paragraph.
76. 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 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, an offshore drilling site, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 8 months;
(bh) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period8 months.
43. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (aparagraphs(a) to (eto(e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
4. A person engaged in a Contracting State in activities which are complementary or auxiliary to activities in connection with either the exploration of the seabed and its sub-soil or the exploitation of natural resources situated there is deemed to exercise such activities through a permanent establishment in that State.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 shall not be considered an agent of an independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, site or a construction, construction or installation or assembly project, or supervisory activities in connection therewith, but only where if such site, site or project or activities last lasts more than 12 twelve months;
(b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State through employees or other personnel Party in the other Contracting State Party, but only if such activities continue (for the same or a connected project) in that other Party for a period or periods aggregating more than 120 183 days within in any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of business resulting from this combination business, is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting Party and
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting Party on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are
(a) in the name of the enterprise, or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that State Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it Party on behalf of an enterprise of the other Contracting Party carries on business in that State through a broker, general commission agent or any other agent of the first-mentioned Party as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Sources: Agreement for the Elimination of Double Taxation, Double Taxation Relief Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction or installation project constitutes a permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but establishment only where such site, project or activities last if it lasts more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or similar activities which have a preparatory or auxiliary charactercharacter for the enterprise;
(f) an installation or assembly project carried on by an enterprise of a Contracting State in the other Contracting State in connection with the delivery of machinery or equipment produced by that enterprise;
g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (ef), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a A building site, a or construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 twelve months;
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged for such purpose, but only if activities of that nature continue (for the other same or a connected project) within a Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-twelve month periodperiod commencing or ending in the fiscal year concerned.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person-- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, and hashas , and habitually exercises, in a that Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 shall not be considered an agent of an independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of exploration or extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but constitute a permanent establishment only where if such site, project or activities last more than 12 nine months;.
(b) the 4. The furnishing of services, including consultancy services, by an enterprise of a Contracting State directly or through employees or other personnel in engaged by the enterprise for such purpose constitutes a permanent establishment only if activities of that nature continue (for the same or connected project) within the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-month period.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 24 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period24 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 the provisions of paragraph 6 applies apply -- is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this AgreementConvention, the term "“permanent establishment" means a fixed place of business through which a resident of one of the business of an enterprise is wholly Contracting States engages in industrial or partly carried oncommercial activity.
2. The term "permanent establishmentfixed place of business" includes especiallybut is not limited to:
(a) a place of managementA branch;
(b) a branchAn office;
(c) an officeA factory;
(d) a factoryA warehouse;
(e) a A workshop, and;
(f) a A farm or plantation;
(g) A store or other sales outlet;
(h) A mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources;
(i) A building site, or construction or assembly project, or supervision activity connected therewith and conducted within the Contracting State where such site or project is located, where such site, project, or activity continues for a period of more than 6 months; and
(j) The maintenance of substantial equipment or machinery within a Contracting State for a period of more than 6 months.
3. The term "Notwithstanding paragraphs (1) and (2), a permanent establishment" also includesestablishment shall not include a fixed place of business used only for one or more of the following:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the The use of facilities solely for the purpose of storage, display display, or delivery of goods or merchandise belonging to the enterpriseresident;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely resident for the purpose of storage, display display, or deliverydelivery (other than goods or merchandise held for sale by such resident in a store or other sales outlet);
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely resident for the purpose of processing by another enterpriseperson;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, information for the enterpriseresident;
(e) the The maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character, for the resident;
(f) the A building site, or construction or assembly project, or supervision activity connected therewith, where such site, project, or activity continues for a period of not more than 6 months, or
(g) The maintenance of substantial equipment or machinery within a fixed place Contracting State for a period of business solely for any combination not more than 6 months.
4. Even if a resident of activities mentioned one of the Contracting States does not have a permanent establishment in sub-the other Contracting State under paragraphs (a) to (e1), provided (2), and (3), nevertheless, such resident shall be deemed to have a permanent establishment in the other Contracting State if such resident sells in that the overall activity of the fixed place of business resulting from this combination is of a preparatory Contracting State goods or auxiliary charactermerchandise which either-
(i) were subjected to substantial processing in that Contracting State (whether or not purchased in that Contracting State), or
(ii) were purchased in that Contracting State and not subjected to substantial processing outside that Contracting State.
5. Notwithstanding A person acting in one of the provisions Contracting States on behalf of paragraphs 1 and 2a resident of the other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and (6) applies, shall be deemed to constitute a permanent establishment in the first-mentioned Contracting State if such a person has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpriseresident, unless the activities exercise of such person are authority is limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under the provisions of goods or merchandise for that paragraphresident.
6. An enterprise A resident of one of the Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business such resident engages in industrial or commercial activity in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business.
7. The fact that A resident of one of the Contracting States shall not be deemed to have a company permanent establishment in the other Contracting State merely because such resident sells at the termination of a trade fair or convention in such other Contracting State goods or merchandise which is such resident displayed at such trade fair or convention.
8. In determining whether a resident of a one Contracting State controls or is controlled by has a company which is permanent establishment in the other Contracting State there shall not be taken into account the fact that such resident may be related to either a resident of the other Contracting State, State or which carries on to any other person who engages in business in that other State Contracting State.
9. The principles set forth in paragraphs (1) through (8) shall be applied in determining for purposes of this Convention whether through there is a permanent establishment in a State other than one of the Contracting States or otherwise), shall not whether a person other than a resident of itself constitute either company one of the Contracting States has a permanent establishment in one of the otherContracting States.
Appears in 2 contracts
Sources: Tax Convention, Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 nine months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 days three months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 the provisions of paragraph 6 applies -- apply - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 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
b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State 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 considered an agent of an independent status within the meaning of this paragraph.
7. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in 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 6 applies.
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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if:
(a) a building site, a construction, installation or assembly project, or it carries on supervisory activities in connection therewith, but only where such site, project or activities last that other Contracting State for more than 12 monthssix months in connection with a building site or construction, assembly or installation project which is being undertaken in that other Contracting State;
(b) the furnishing of it furnishes services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel or persons engaged by the enterprise for such purpose in the that other Contracting State for a period or periods aggregating more than 120 days within exceeding in the aggregate six months in any twelve-month periodperiod of twelve months commencing or ending in the fiscal year concerned.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- (other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 5 of this Article 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.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especiallyespecially :
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop, and;
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a A building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period more than 12 6 months;
(b) the The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 days 6 months within any twelve12-month period.;
4. Notwithstanding the preceding provisions of this Articlearticle, the term "permanent establishment" shall be deemed not to include:
(a) the The use of facilities solely for the purpose of storage, or display or delivery of goods or merchandise belonging to the enterprise;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or deliverydisplay;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22of this Article, where a person -- – other than an agent of an independent status to whom paragraph 6 applies -- applies- is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that 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 the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise and conducts sales-related activities such as advertising or promotion in that State, on behalf of the enterprise, and have contributed to the sale of such goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
7. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which a resident of one of the business of an enterprise is wholly Contracting States engages in a trade or partly carried onbusiness.
(2. ) The term "permanent establishment" fixed place of business'' includes especiallybut is not limited to:
(a) a place A seat of management;
(b) a A branch;
(c) an An office;
(d) a factoryA store or other sales outlet;
(e) a workshop, andA factory;
(f) a A workshop;
(g) A warehouse;
(h) A mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ai) a A building site, a construction, installation site or construction or assembly project, project or supervisory activities in connection therewith, but only where provided such site, project or activities last activity continues for a period of more than 12 months;183 days; and
(bj) the The furnishing of services, including consultancy services, by an enterprise a resident of a one of the Contracting State States through employees or other personnel in personnel, provided activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period183 days.
(3) Notwithstanding paragraphs (1), (2), and (4. Notwithstanding the preceding provisions of this Article), the term "a permanent establishment" establishment shall be deemed not to includeinclude any one or more of the following:
(a) the The use of facilities solely for the purpose of storage, display display, or occasional delivery of goods or merchandise belonging to the enterpriseresident;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise resident solely for the purpose of storage, display display, or occasional delivery;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise resident solely for the purpose of processing by another enterpriseperson;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterpriseresident;
(e) the The maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character;, for the resident; or
(f) The furnishing of services, including the maintenance provision of equipment, in one of the Contracting States by a resident of the other Contracting State, including consultancy firms, in accordance with, or in the implementation of, an agreement between the Contracting States regarding technical cooperation.
(4) A person acting in one of the Contracting States on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity resident of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and (5) applies, shall be deemed to give rise to a permanent establishment in the first-mentioned Contracting State if-
(a) Such person has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpriseresident, unless the activities exercise of such person are authority is limited to those the purchase of goods or merchandise for that resident; or
(b) He has no such authority, but habitually maintains in the first-mentioned in paragraph 4 which, if exercised through State a fixed place stock of business, would not make this fixed place goods or merchandise from which he regularly delivers goods and merchandise on behalf of business a permanent establishment under the provisions of that paragraphresident.
6. An enterprise (5) A resident of one of the Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it such resident carries on business in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that resident, he shall not be considered an agent of independent status within the meaning of this paragraph if the transactions between the agent and the resident were not made under arm's length conditions.
7. The fact that a company which is (6) Except with respect to reinsurance, a resident of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph (5) applies.
(7) A resident of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because such resident sells at the termination of a trade fair or convention in such other Contracting State goods or merchandise which such resident displayed at such trade fair or convention.
(8) The fact that a corporation of one of the Contracting States controls or is controlled by a company which or is a resident under common control with-
(a) A corporation of the other Contracting State, or or
(b) A corporation which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), . shall not be taken into account in determining whether the activities or fixed place of itself constitute business of either company corporation constitutes a permanent establishment of the otherother corporation.
(9) The principles set forth in paragraphs (1) through (8) shall be applied in determining for purposes of this Convention whether there is a permanent establishment in a State other than one of the Contracting States or whether a person other than a resident of one of the Contracting States has a permanent establishment in one of the Contracting States.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” shall also includesinclude:
(a) a building site, a construction, installation site or assembly project, project or supervisory activities in connection connected therewith, but only where such siteif the construction, project assembly or supervisory activities last for more than 12 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purposes, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than 120 days 6 months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State 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, where the activities of such an agent are carried out exclusively or almost exclusively on behalf of that enterprise, that agent is not considered an independent agent for the purposes of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallyespecially :
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshop, andworkshop ;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources ;
(ag) a farm or plantation ;
(h) a building site, a construction, installation site or construction or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last activity continues for a period of more than 12 months9 months ;
(bi) the furnishing of services, services including consultancy services, services by an enterprise of a Contracting State through employees or other personnel in the other Contracting State State, provided that such activities continue for the same project or connected project for a period or periods aggregating more than 120 days 9 months within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or deliverydelivery ;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterpriseenterprise ;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 (1) and 2(3), where a person -- - other than an agent of an independent status to whom paragraph 6 (5) applies -- - is acting on behalf of an enterprise and has, and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under goods or merchandise for the provisions of that paragraphenterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Agreement for Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) encompasses a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 nine months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 the provisions of paragraph 6 applies -- apply - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State 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.
7. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" establishment ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;.
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other Contracting State enterprise for such purpose, but only where activities of that nature continue(for the same or a connected project)within the country for a period or periods aggregating more than 120 days 12 months within any twelve-24 month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place place, of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-sub paragraphs (a) to (e), provided a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where 2,where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 Contracting State, or which carries on business in that other State (whether State(whether through a permanent establishment or otherwise), shall otherwise),shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but therewith constitute a permanent establishment only where if such site, project or activities last lasts more than 12 months;.
(b) the 4. The furnishing of services, including consultancy services, by an enterprise of a Contracting State Party through employees or other personnel in engaged by the enterprise for such purpose constitutes a permanent establishment only if activities of that nature continue (for the same or a connected project) within the other Contracting State Party for a period or periods aggregating more than 120 365 days within in any twelve15-month period.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party 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.
78. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshop, andworkshop ;
(f) a mine, an quarry, oil or gas well, a quarry well or any other place of extraction of natural resourcesresources including timber or other forest produce ;
(g) a farm or plantation ;
(h) a building site or construction, installation or assembly projectwhich exists for more than six months.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance 4. An enterprise of a fixed place of business solely Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for any combination of activities mentioned more than six months in sub-paragraphs (a) to (e)connection with a construction, provided installation or assembly project which is being undertaken in that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterother Contracting State.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a A person -- (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies -- is applies) acting in a Contracting State on behalf of an enterprise and of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State, if:
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that unless his activities are limited to the purchase of goods or merchandise for the enterprise shall be deemed ;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to have a permanent establishment in that State in respect the enterprise from which he regularly fills orders on behalf of any activities which that person undertakes for the enterprise, unless or
(c) he secures orders in the activities of such person first-mentioned State substantially for the enterprise itself or for the enterprise and other enterprise which are limited to those mentioned controlled by it or have a controlling interest 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 paragraphit.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business. For this purpose, an agent shall not be considered to be an agent of an independent status if it carries on in that other State an activity described in paragraph 5 substantially for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
7. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes:
(a) a ” likewise encompasses: A building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) encompasses a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;.
(b) the 4. The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the enterprise for such purpose constitutes a permanent establishment only if activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-month periodperiod commencing or ending in the fiscal year concerned.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of not listed in subparagraphs a) to d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 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.
67. 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 commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in 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.
9. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, a construction, assembly or installation or assembly project, or supervisory activities activities, in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months183 days;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 exceeding in the aggregate 183 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article but subject to the provisions of paragraph 6 of this Article, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand:
(a) habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are in the name of the enterprise, or for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or for the provision of services by that enterprise; or
(b) habitually maintains in that State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise on behalf of the enterprise, and effects in that State sales related activities contributing to the sales of such goods or merchandise. that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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.
7. 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 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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources including timber or other forest produce;
(ah) a farm or plantation;
(i) a building site, a site or construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last which exists for more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period183 days.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose purposes of storage, storage or 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 storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose purposes of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;, for the enterprise.
(f) the maintenance 4. An enterprise of a fixed place of business solely for any combination of activities mentioned Contracting State shall be deemed to have a permanent establishment in sub-paragraphs the other Contracting State if:
(a) to it carries on supervisory activities in that other State for more than 183 days in connection with a construction, installation or assembly project which is undertaken in that other State; or
(e)b) substantial equipment is used or installed in that other State by, provided that for or under contract with, the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise.
5. Notwithstanding A person acting in a Contracting State for or on behalf of an enterprise of the provisions of paragraphs 1 and 2, where a person -- other Contracting State (other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and this Article applies) shall be deemed to be a permanent establishment in the first-mentioned State, if—
(a) he has, and habitually exercises, in a Contracting the first-mentioned State an authority to conclude contracts in the name for or on behalf of the enterprise, that enterprise shall be deemed unless his activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for the enterprise, unless or
(b) he habitually maintains in the activities first-mentioned State a stock of such person goods or merchandise belonging to the enterprise from which he regularly fills orders or delivers goods or merchandise for or on behalf of the enterprise, or
(c) he habitually secures orders for the sale of goods or merchandise in the first-mentioned State, wholly or almost wholly, for the enterprise itself, or for the enterprise or other enterprises which are limited to those mentioned controlled by it or have controlling interest 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 paragraphit.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their businessbusiness and their activities do not fall within the scope of paragraph 5(c) of this Article.
7. 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 Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources including timber or other forest produce;
(ah) an installation or structure used for the exploration of natural resources, provided that the installation or structure continues for a period of not less than 9 months;
(i) a warehouse, in relation to a person providing storage facilities for others;
(j) a guest farm or other operation of a similar nature; and
(k) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State activity continues for a period or periods aggregating of more than 120 days within any twelve-month period9 months.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storagedelivery, storage or 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 storagedelivery, display storage or deliverydisplay;
(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 merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 1, and 2, where a person -- B- other than an agent of an independent status to whom paragraph 6 applies -- -B is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such person:
(a) has and habitually exercises in that 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 3 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
(b) manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 or she will not be considered an agent of an independent status within the meaning of this paragraph.
76. 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 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where if such site, project or activities last more than 12 six months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in engaged by the other enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 120 183 days within in any twelve-twelve month periodperiod commencing or ending in the taxable year concerned.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or 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 storage or deliverydisplay;
(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 of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraphparagraph 4.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. 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 Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especiallyshall include:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, and;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) an installation or structure used for the exploration of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, a site or construction, installation or assembly project, or supervisory activities in connection therewith, but therewith only where such if the site, project or activities last activity lasts more than 12 months;
(b) the furnishing of services, services including consultancy services, services by an enterprise of a Contracting State Party through employees or other personnel engaged by the enterprise for such purpose in the other Contracting State Party, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 120 days 9 months within any twelve-12 month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is 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 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State Contracting Party in respect of any activities which that person undertakes for 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party 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.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop, ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, a construction, assembly or installation or assembly project, project or supervisory activities in connection therewith, but only where such site, project or activities last continue for a period of more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 120 days within any twelve-month period12 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) 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 processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State 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 considered an agent of an independent status within the meaning of this paragraph.
7. 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 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation