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;
Appears in 40 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;
Appears in 37 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 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;
Appears in 36 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;
Appears in 27 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;
Appears in 23 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for 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;
Appears in 18 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, 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 especially:
(a) a place of management;
(b) a branch;
Appears in 15 contracts
Sources: Agreement for the Elimination 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 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;
Appears in 10 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 place of management;
(b) a branch;
Appears in 10 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, 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;
Appears in 9 contracts
Sources: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 9 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;
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement (Dtaa), Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business 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;
Appears in 5 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 shall include especially:
(a) a place of management;
(b) a branch;
Appears in 4 contracts
Sources: Double Taxation Agreement, 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;
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 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) b. a branch;
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 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;
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for Avoidance of Double Taxation and 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;
Appears in 4 contracts
Sources: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, 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) 1. a place of management;
(b) 2. a branch;
3. an office;
4. a factory;
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 enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management;
(b) a branch;
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 the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
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. 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;
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, Agreement the term “permanent establishment” ”, in relation to an enterprise, means a fixed place of trade or business through in which the trade or business of an the enterprise is wholly or partly carried on.
(2. ) The term “permanent establishment” includes especially:includes—
(a) a place of management;
(b) a branch;
Appears in 3 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;
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:
(especially a) a place of management;
(b) a branch;
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” 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;
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. a place of management;
(b) b. a branch;
c. an office;
d. a factory;
e. a workshop;
f. a farm or any plantation;
g. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the 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 onon .
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 3 contracts
Sources: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, 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;
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 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;
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. 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;
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;
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, Convention 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;
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 — For the purposes of this AgreementConvention, the term “«permanent establishment” » means a fixed place of business busi- ness through which the business of an enterprise is wholly or partly carried on.
2. 2 — The term “«permanent establishment” » includes especially:
(a) a A place of management;
(b) a branch;
Appears in 2 contracts
Sources: Cooperation Agreement, Cooperation 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; f) an installation, structure or vessel or any other place used for the exploration of natural resources;
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this AgreementConvention, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
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 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 A place of management;
(b) a A branch;
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;
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 place of management;
(; b) a branch;
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 in 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;
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. 2nd The term “"permanent establishment” " includes especially:
(a) a place of management;
(, b) a branch;,
Appears in 2 contracts
Sources: Double Taxation Treaty, Double Taxation Treaty
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;
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and 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 especiallyshall include:
(a) a place of management;
(b) a branch;
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 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;
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 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;
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 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;
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 in 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;
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;
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through in which the business in 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;
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.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the The purposes of this AgreementConvention, the term “"permanent establishment” establishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried onon .
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Sources: Income and Capital 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 onout.
2. The term “permanent establishment” includes especially:especially -
(a) a place of management;
(b) a branch;
Appears in 1 contract
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)a place of management;
(b) a branch;
Appears in 1 contract
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, a quarry or any other place of extraction of natural resources.
g) a building site or construction project if it lasts more than 12 months.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. (I) 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;
Appears in 1 contract
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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes purpose of this Agreement, 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;
Appears in 1 contract
Sources: 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
Appears in 1 contract
Sources: Double Taxation Avoidance 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. a place of management;
(b) b. a branch;
c. an office;
d. a factory;
e. a workshop; f. a warehouse;
Appears in 1 contract
Sources: 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 : a)a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, 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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” ", in relation to an enterprise, 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 " shall include especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
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;
Appears in 1 contract
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:
(a1) a place of management;
(b2) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business or industrial activities through which these activities of the business of an enterprise is are wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
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 enterprise the enterprises is wholly or partly carried on.
2. The term “permanent establishment” includes shall include especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
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;branch office,
Appears in 1 contract
Sources: Income and Capital Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Convention 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;
Appears in 1 contract
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. a place of management;
(b) b. a branch;
Appears in 1 contract
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;
Appears in 1 contract
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 managementmanagement ;
(b) a branchbranch ;
(c) an office ;
(d) a factory ;
(e) a workshop ;
(f) a warehouse ;
Appears in 1 contract
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;
Appears in 1 contract
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;
Appears in 1 contract
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 carried on. Wholly or partly carried on.
2. § 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 mine, an oil or gas well, a quarry or any other place of extraction of natural resources or operated.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 1 contract
Sources: Double Taxation Convention
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this Agreement, the term “" permanent establishment” ", in relation to an enterprise, means a fixed place plase of business through though 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;
Appears in 1 contract
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) factory;
(e) workshop;
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 11 . For the purposes purpose 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 especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the 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;
f) a sales outlet;
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the 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 onpart of its business.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, 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;
Appears in 1 contract
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 place of management;
(b) a branch;
Appears in 1 contract
Sources: Income Tax 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) 1. a place of management;
(b) 2. a branch;
3. an office;
4. a factory;
Appears in 1 contract
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 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 office;
d) A factory;
Appears in 1 contract
Sources: Income and Capital Tax Convention
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 especially:
(a) a. a place of management;
(b) b. a branch;
c. premises used as sales outlets;
d. an office;
e. a factory; f. a workshop;
g. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
Appears in 1 contract
Sources: Tax Treaty
PERMANENT ESTABLISHMENT. 1Art. 5 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. 2 -- The term “"permanent establishment” " includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business activities of an enterprise a person of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of In this AgreementArrangement, 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:
(a1) a place of management;
(b2) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this Agreement, the term “permanent establishment” ”, in relation to an enterprise, 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;
Appears in 1 contract
Sources: International Tax Agreements
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;
Appears in 1 contract
Sources: Income Tax Convention
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreementagreement, 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 especially" shall include:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop or a warehouse;
(f) a mine, a quarry, an oil field or other place of extraction of natural resources;
Appears in 1 contract
Sources: 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, f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Appears in 1 contract
Sources: Income Tax Convention
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;
Appears in 1 contract
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;
Appears in 1 contract
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. a place of management;
(b) b. a branch;
Appears in 1 contract
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;,
Appears in 1 contract
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;
f) a mine, quarry or other place of extraction of natural resources;
Appears in 1 contract
Sources: Income 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 the enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management; (b)a branch;
(bc) an office; (d)a factory;
(e) a branch;workshop; and
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Convention 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 shall include especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract