PERMANENT ESTABLISHMENT. 1. For the purposes of this 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; 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 a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Notwithstanding the foregoing 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 advertising, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 that, 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 that is a resident of a Contracting State controls or is controlled by a company that is a resident of the other Contracting State, or 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 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 ConventionAgreement, 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 resourcesresources including timber or other forest production;
(g) a farm or plantation.
3. A The term “permanent establishment” likewise encompasses:
(a) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve 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, Provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any twelve-month period.
4. Notwithstanding the foregoing 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, 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 of merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 State in respect of any activities which that person undertakes for the enterprise, unless the his activities of such person are limited to those mentioned in paragraph 4 thatwhich, 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, 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.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, assembly construction or installation or assembly project constitutes a permanent establishment only if it lasts more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs sub-paragraphs (a) to (e)) above, 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 above, where a person (- other than an agent of an independent status to whom paragraph 6 applies) below 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, State or that 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 Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 warehouse;
(g) a permanent sales exhibition; and
f(h) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. A The term "permanent establishment" likewise encompasses a building site or site, a construction, assembly or installation project constitutes or any supervisory activity in connection therewith, but only where such site, project or activity exists for a permanent establishment only if it lasts period of more than twelve months183 days.
4. Notwithstanding the foregoing 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, storage or delivery display 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 advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 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 thatwhich, 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 order in the first-mentioned State exclusively or almost exclusively for the enterprise itself or for such other enterprises which are controlled by it or have a controlling interest in it.
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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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 exploration, exploitation and/or extraction of natural resources.
(3. ) A building site or site, a construction, assembly or installation project project, including supervisory activities connected therewith, constitutes a permanent establishment only if it lasts more than twelve months.
(4. ) Notwithstanding the foregoing 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, storage or delivery display 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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. 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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;
(g) a building site or construction or assembly project which exists for more than three months;
(h) the provision of supervisory activities for more than three months on a building site or construction or assembly project;
(i) the installation, or the provision of supervisory activities in connection with such installation, incidental to the sale of machinery or equipment where the charge payable for such installation exceeds 10% of the sale price of the machinery or equipment free-on-board.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, 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 advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 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 The term "permanent establishment" 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 that, if exercised through include a fixed place of business, would not make this business used as a sales outlet notwithstanding the fact that such fixed place of business a permanent establishment under is otherwise maintained solely for any of the provisions activities mentioned in paragraph 3 of that paragraphthis Article.
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, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that is a resident A person (other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply) who acts in a Contracting State controls or is controlled by a company that is a resident on behalf of an enterprise of the other Contracting State, or that carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company be deemed to be a permanent establishment of that enterprise in the otherfirst-mentioned Contracting State if:
(a) he has, and habitually exercises in that State, an authority to conclude contracts or carries on any business activities on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 of this Article; or
(b) he habitually secures orders for the sale of goods or merchandise in the first- mentioned State exclusively or almost exclusively on behalf of the enterprise or other enterprises controlled by it or which have a controlling interest in it.
Appears in 4 contracts
Sources: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta)
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site site, or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 thatwhich, 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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: 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 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;
(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. A building site or site, a construction, assembly or installation project constitutes a permanent establishment only if it such site or project lasts more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
e) a workshop; and;
f) a store or other sales outlet, g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. A building site or site, a construction, assembly or installation project constitutes a permanent establishment only if it such site or project lasts more than twelve nine months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 -other than an agent of an independent status to whom paragraph 6 applies) 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 thatwhich, 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 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, 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 person 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Convention, 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 mine, an oil quarry or gas well, a quarry, or any other place of extraction of natural resources;
(g) a building site or construction or assembly project, or installation project, which exists for more than six months, or supervisory activities or consultancy services in connection therewith, where such activities or services continue for a period of more than six months.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, 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. 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, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
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 subparagraphs 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 5 applies - 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 that, 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 State through a broker, general commission agent, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. Notwithstanding the foregoing 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 he 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 carries on supervisory activities in that other State for more than 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (– other than an agent of an independent status to whom paragraph 6 applies) 7 applies – is acting in one of the States 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 activity 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 thatwhich, 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 on behalf of the 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 State through a broker, general commission agent, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
78. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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; and
g) an installation or structure used for the exploration or exploitation of natural resources.
3. A The term “permanent establishment” likewise encompasses:
a) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment period of more than 12 months;
b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if it lasts activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than twelve months183 days in any twelve-month period commencing or ending in the fiscal year concerned.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 person are limited to those mentioned in paragraph 4 thatwhich, 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, 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.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
(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. A building site or a construction, construction or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 7 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 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 thatwhich, 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 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Tax Agreement, Double Taxation Agreement, Double Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 resourcesresources including timber or other forest produce, and
(g) a farm or plantation.
3. A building site or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve six months.
4. Notwithstanding the foregoing provisions of this Article, the 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 An enterprise of a Contracting State shall be deemed to have a permanent establishment in the provisions of paragraphs 1 and 2other Contracting State if it carries on supervisory activities in that other State for more than six months within a calendar year in connection with a construction, where a installation or assembly project which is being undertaken in that other State.
6. A person (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 7 applies) is 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:
(a) he 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, unless ;
(b) he maintains in the activities first-mentioned State a stock of such person are limited goods or merchandise belonging to those mentioned in paragraph 4 that, if exercised through a fixed place the enterprise from which he regularly fills orders on behalf of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphenterprise.
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, 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.
78. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, State or that 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, Double Taxation Avoidance 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 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;
(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 The term "permanent establishment" shall also include a building site or a construction, assembly construction or installation project constitutes a permanent establishment project, or an installation or drilling rig or ship used for the exploration or to prepare for the extraction of natural resources, but only if it lasts such site or project lasts, or such rig or ship is used, for more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in 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) 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 thatwhich, 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 businessbusiness as such.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
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. A building site or site, a construction, assembly or installation project or any supervisory activity in connection therewith constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
e) a workshop; and
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural natu- ral resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve nine (9) months.
4. Notwithstanding the foregoing 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 en- terprise solely for the purpose of storage, display. 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, merchandise or of collecting information, for the enterpriseenter- prise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcar- rying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) applies – is acting on behalf be- half of an enterprise and has, and habitually exercises, in a Contracting State an authority authori- ty 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 per- son undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 thatwhich, 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 Con- tracting State merely because it carries on business in that State through a broker, general gen- eral 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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 pipeline; and
f(g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
(3. ) A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve six months.
(4. ) Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 (1) and (2) of this Article, where a person (- other than an agent of an independent status to whom paragraph 6 applies(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 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 that(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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this ConventionAgreement, 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. ) A building site or site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if it lasts more than twelve nine months.
(4. ) Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and where 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, construction or assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if it such site, project or activities lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
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. A building site or a construction, assembly construction or installation project project, or an installation or drilling rig or ship used for the exploration of natural resources constitutes a permanent establishment only if it lasts or the activity continues for more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, information for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 businessbusiness as independent agents.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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, Double Taxation Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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, quarry 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 project, which exists for more than 12 months.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing provisions of this Article, the 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 if it carries on supervisory activities in that other State for more than 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other 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 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:
(a) he 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, unless ;
(b) he maintains in the activities first-mentioned 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 that, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under 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 State through a broker, general commission agent, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 6 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 carries on supervisory activities in that other State for more than 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (- other than an agent of an independent status to whom paragraph 6 applies) 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 thatwhich, 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 on behalf of the 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Convention, the term "permanent 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, quarry or any other place of extraction of natural resources; and
(h) an installation or structure used for the exploration of natural resources.
3. A The term “permanent establishment” likewise encompasses:
(a) a building site or a construction, installation or assembly project, or installation project constitutes a permanent establishment supervisory activities in connection therewith only if it the site, project or activity lasts more than twelve 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, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 12 months.
4. Notwithstanding the foregoing 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, storage or delivery display 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, or of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 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 appliesapplies -- shall be deemed to be a permanent establishment in the first-mentioned State, if:
(a) is acting on behalf of an enterprise and 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 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 or on behalf of 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 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 enterprise which are limited to those mentioned controlled by it or have a controlling interest in paragraph 4 that, 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 farm or plantation; and
f(g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. The term “permanent establishment” likewise encompasses: A building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 firstmentioned 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 thatwhich, 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, construction or assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if it lasts more than twelve 9 (nine) months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 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 thatwhich, 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 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. 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 the 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.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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.
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture (including the breeding and cultivation of fish) and forestry, rights to which the provisions of general law respecting landed property apply. Usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources shall also be considered as “immovable property’. Ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
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 ConventionAgreement, 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, quarry or any other place of extraction of natural resources; and
(g) a building site, a construction or assembly or installation project where such site or project continues for a period of more than 6 months.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) of this Article, where a person (acting in a Contracting State on behalf of an enterprise of the other Contracting State other than an agent agency 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 State if he has, and habitually exercises, exercises in a Contracting that State an authority to conclude constitute 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 that, 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
(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 The term "permanent establishment" shall also include a building site or a construction, assembly construction or installation project constitutes a permanent establishment project, or an installation or drilling rig or ship used for the exploration or to prepare for the extraction of natural resources, but only if it lasts such site or project lasts, or such rig or ship is used, for more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in 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) 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 thatwhich, 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 businessbusiness as such.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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, 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 that which is a resident of a Contracting State Party controls or is controlled by a company that which is a resident of the other Contracting StateParty, or that 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, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, which exists for more than six (6) months;
(i) a place for the exploration for or the production of crude oil or other natural hydrocarbons from the ground or in refining crude oil (where so ever produced).
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 if it carries on supervisory activities in that other State for more than six (6) months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
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) 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 that3 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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 sales outlet;
(f) a workshop;
(g) a commercial warehouse;
(h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and
f(i) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. A building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith constitute a permanent establishment only if it lasts such site, project or activities last more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 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, 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 independent status within the meaning of this paragraph.
78. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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;
(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. A (g) a building site or a constructionconstruction or an assembly project or supervisory activities in connection therewith, assembly but only where such site, project or installation project constitutes activity continues for a permanent establishment only if it lasts period of more than twelve months.
43. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character carrying on for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 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 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 that3 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.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a other Contracting State merely because it carries on business in that other 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. 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 that company, which is a resident of a Contracting State controls or is controlled by a company that company, which is a resident of the other Contracting State, or that 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 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;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction relating to the exploration for or the exploitation of natural resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts for more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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, enterprise unless the activities of such person are limited to those mentioned in paragraph 4 thatwhich, 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. However, when the activities of an agent are devoted wholly or almost wholly on behalf of that enterprise, the agent will not be considered to be an agent of an independent status within the meaning of this paragraph.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 carries on supervisory activities in that other State for more than six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (-- other than an agent of an independent status to whom paragraph 6 applies) 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 a person are limited to those mentioned in paragraph 4 thatwhich, 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) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly receives and fills orders on behalf of the 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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, including timber or other forest produce; and
(g) a farm or plantation.
(3. A ) The term "permanent establishment" likewise encompasses a building site or a construction, assembly or installation project constitutes a permanent establishment or supervisory activities in connection therewith, but only if it lasts they last for more than twelve 9 months.
(4. ) Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 (1) and (2), where a person (- other than an agent of an independent status to whom paragraph 6 applies(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 that(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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources; and
(g) a refinery.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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 farm or any other place of agriculture activity;
(f) a workshop; and
f(g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction relating to the exploration for or exploitation of natural resources.
3. A building site or site, a construction, assembly or installation project or supervisory activities in connection therewith carried out in [a] Contracting State constitutes a permanent establishment only if it lasts such site, project or activities continue for a period of more than twelve six months.
4. Notwithstanding the foregoing 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, storage or delivery display 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts in the name of such enterprise, unless the his activities of such person are limited to those mentioned in paragraph 4 thatwhich, 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, 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 exercised wholly or almost wholly on behalf of that enterprise and other enterprises, which are controlled by it or have a controlling interest in it, he shall not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that which carries on business in that other State (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, Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 9 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 An enterprise of a Contracting State shall be deemed to have a permanent establishment in the provisions of paragraphs 1 and 2other Contracting State if it carries on supervisory activities in that other State for more than 5 months in connection with a building site or a construction, where a installation or assembly project which is being undertaken in that other State.
6. A person (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 7 applies) is 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:
(a) he 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, unless ; or
(b) he maintains in the activities first-mentioned State a stock of such person are limited goods or merchandise belonging to those mentioned in paragraph 4 that, if exercised through a fixed place the enterprise from which he regularly secures and fulfills orders on behalf of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphenterprise.
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, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
78. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
e) a workshop; and;
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources; and
g) an agricultural, pastoral or forestry exploitation.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 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 thatwhich, 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 Contracting Party 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 that which is a resident of a Contracting State Party controls or is controlled by a company that which is a resident of the other Contracting StateParty, or that which carries on business in that other State Contracting 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, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an 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. A The term “permanent establishment ” likewise encompasses:
a) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment period of more than 12 months.
b) an installation, ▇▇▇▇▇▇▇ rig or ship used for the exploration or exploitation of natural resources, but only if it lasts so used for a period of more than twelve 12 months, and
c) the fumishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue(for the same or a connected project)within the country for a period aggregating more than 12 months.
4. Notwithstanding the foregoing 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 enterpriseentorprise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 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) —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 thatwhich, 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve six months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 -other than an agent of an independent status to whom paragraph 6 applies) 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 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 thatof 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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 sales outlet;
(g) a mine, an oil or gas well, a quarry, quarry or any other place of exploration, exploitation or extraction of natural resources.; and
3. A (h) a building site or site, a construction, assembly or installation project, or supervisory activities, in connection therewith, but only where such site, project constitutes or activities continue for a permanent establishment only if it lasts period of more than twelve months6 months within any twelve-month period.
43. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprisecharacter; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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.
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 5 applies) -is acting in one of the States 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 that3 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 on behalf of the enterprise.
65. 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.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 Convention, 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 mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.;
3. A (g) a building site or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts which exists for more than twelve six months;
(h) a farm or plantation;
(i) a place of extraction of timber or forest produce.
4. Notwithstanding the foregoing provisions of this Article, the (3) The term "permanent establishment" shall not 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, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
f(4) An enterprise of one of the maintenance of Contracting States shall be deemed to have a fixed place of business solely for any combination of activities mentioned permanent establishment in subparagraphs the other Contracting State if:
(a) to e)it carries on supervisory activities in that other Contracting State for more than six months in connection with a construction, provided installation or assembly project which is being undertaken in that other Contracting State;
(b) it carries on a business which consists of providing the overall activity services of public entertainers of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterkind referred to in article 17 in that other Contracting State.
(5. Notwithstanding ) Subject to the provisions of paragraphs 1 and 2paragraph (6) of this article, where a person (other than an agent acting in one of an independent status to whom paragraph 6 applies) is acting the Contracting States 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 that 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 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 maintains in the activities first-mentioned Contracting State a stock of such person are limited goods or merchandise belonging to those mentioned in paragraph 4 that, if exercised through a fixed place the enterprise from which he regularly fills orders on behalf of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphenterprise.
(6. ) 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 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 acting in the ordinary course of their business.
(7. ) The fact that a company that which is a resident of a one of the Contracting State States controls or is controlled by a company that which is a resident of the other Contracting State, or that 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: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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;
(g) a building site or construction or assembly project which exists for more than three months;
(h) the provision of supervisory activities for more than three months on a building site or construction or assembly project;
(i) the installation, or the provision of supervisory activities in connection with such installation, incidental to the sale of machinery or equipment where the charge payable for such installation exceeds 10% of the sale price of the machinery or equipment free-on-board.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, 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 advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 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 The term "permanent establishment" 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 that, if exercised through include a fixed place of business, would not make this business used as a sales outlet notwithstanding the fact that such fixed place of business a permanent establishment under is otherwise maintained solely for any of the provisions activities mentioned in paragraph 3 of that paragraphthis Article.
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, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that is a resident A person (other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply) who acts in a Contracting State controls or is controlled by a company that is a resident on behalf of an enterprise of the other Contracting State, or that carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company be deemed to be a permanent establishment of that enterprise in the otherfirst-mentioned Contracting State if:
(a) he has, and habitually exercises in that State, an authority to conclude contracts or carries on any business activities on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 of this Article; or
(b) he habitually secures orders for the sale of goods or merchandise in the first-mentioned State exclusively or almost exclusively on behalf of the enterprise or other enterprises controlled by it or which have a controlling interest in it.
Appears in 2 contracts
Sources: Double Taxation Agreement, Avoidance of Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
(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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
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. a) A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than six months;
b) activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that State shall be deemed to be carried on through a permanent establishment situated in that State, if such activities are carried on for a period or periods exceeding in aggregate 30 days in any twelve monthsmonth period.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where the conditions between the agent and the enterprise in their commercial or financial relations 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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;
(g) a building site or construction or assembly project which exists for more than three months;
(h) the provision of supervisory activities for more than three months on a building site or construction or assembly project;
(i) installation or the provision of supervisory activities in connection with such installation incidental to the sale of machinery or equipment where the charge payable for such installation exceeds 5 per cent of the sale price of the machinery or equipment free-on-board.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, 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 advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 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 The term "permanent establishment" 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 that, if exercised through include a fixed place of business, would not make this business used as a sales outlet notwithstanding the fact that such fixed place of business a permanent establishment under is otherwise maintained for any of the provisions activities mentioned in paragraph 3 of that paragraphthis Article.
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, agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
6. A person, including a subsidiary company, associated company or any other company, or any personnel thereof or any other person who acts in a Contracting State shall be deemed to be a permanent establishment in the first-mentioned State if:
(a) he has, and habitually exercises in that State, an authority to conclude contracts or carry on any business activities on behalf of the enterprise, unless his activities are limited to those specified in paragraph 3 of this Article; or
(b) he habitually secures orders for the sale of goods or merchandise in that State exclusively or almost exclusively on behalf of the enterprise or other enterprises controlled by it or which have a controlling interest in it.
7. The Subject to the preceding provisions of this Article, the fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
e) a workshop; and
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural natu- ral resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 en- terprise solely for the purpose of storage, display. 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, merchandise or of collecting information, for the enterpriseenter- prise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcar- rying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity ac- tivity 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 thatwhich, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment estab- lishment under the provisions of that paragraph.
6. 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 Contracting 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that which carries on business in that other Contracting State (whether through a permanent establishment estab- lishment or otherwise), shall not of itself constitute either company a permanent establishment estab- lishment 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 ConventionAgreement, 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, quarry or any other place of extraction of natural resources;
g. a building site or construction or assembly project or supervisory activities in connection therewith; but only where such site, project or activity continues for a period of more than 6 months.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing preceding provisions of this Articlearticle, the term "permanent establishment" shall be deemed not to include:
a) a. the use of facilities solely for the purpose of storage, display, 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 enterprise, solely for the purpose of storage, display. display or delivery;
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 advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in 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.
53. 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 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 that3 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.
64. 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, agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
75. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. An enterprise of a 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 more than six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 applies) 7 applies - is acting in one of the States 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 that5 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 on behalf of the enterprise.
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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 purpose of this Convention, 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; andworkshop or warehouse;
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, 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 for collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
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 subparagraphs 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 a broker, general commission agent or any other agent of an independent status to whom paragraph 6 5 applies) is acting on behalf of an enterprise and hasshall be deemed to be a permanent establishment in the first- mentioned State, but only if
a) he has and habitually exercisesexercises in the first-mentioned State, in a Contracting State an authority to conclude contracts in the name 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 makes deliveries on behalf of the enterprise; or
c) he habitually secures orders in the first-mentioned State wholly or almost wholly 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 that, 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.
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, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by has a company that subsidiary which is a resident of the other Contracting State, or that which carries on a trade or business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company make that subsidiary a permanent establishment of the otherits parent company.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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, quarry or any other place of extraction of natural resources.resources including timber or other forest produce;
3. A (g) a farm of plantation;
(h) a building site or a construction, installation or assembly project or installation project constitutes a permanent establishment only if supervisory activities in connection with it lasts which exist for more than twelve months.
43. Notwithstanding the foregoing provisions of this Article, the The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display, or delivery display 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character for the enterprise; or.
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 subparagraphs 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 5 applies - shall be deemed to be a permanent establishment in the first-mentioned State, if he 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 to have a permanent establishment in that State in respect of any unless his activities which that person undertakes for the enterprise, unless the activities of such person are limited to those the purchasing of goods or merchandise for the enterprise and if he maintains in the first-mentioned in paragraph 4 that, if exercised through State a fixed place stock of business, would not make this fixed place goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of business a permanent establishment under 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, 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.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 ConventionAgreement, 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
workshop and f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction extraction, exploration or exploitation of natural resources.
3. A building site or a constructionsite, assembly construction or installation project constitutes or any supervisory activities in connection therewith, constitute a permanent establishment only if it lasts such site, project or supervisory activities last more than twelve nine months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 -other than an agent of an independent status to whom paragraph 6 applies) 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 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 thatof 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 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;
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. A The term "permanent establishment" likewise encompasses:
a) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve nine months;
b) the provision of supervisory activities unconnected with a building site, a construction, assembly or installation project referred to in subparagraph a) of this paragraph, but only where such activities continue for more than nine months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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, Income and Capital Gains Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or a construction, installation or assembly project or installation project supervisory activity connected therewith constitutes a permanent establishment only if it such site, project or activity lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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 mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.;
3. A (g) a building site or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts which exists for more than twelve months.
43. Notwithstanding the foregoing provisions of this Article, the The term "permanent establishment" shall be deemed does 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
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 subparagraphs 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 5 applies - 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 that, 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 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 where such persons are acting in the ordinary course of their business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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. Article 6 - Income from immovable property
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply. "Immovable property" shall be deemed to include, inter alia, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or exploitation in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent services.
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
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. A building site or a construction, assembly construction or installation project or supervisory or consultancy activities connected therewith and which are carried out at that site or project constitutes a permanent establishment only if it lasts more than twelve nine months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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. 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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;
g) a warehouse, in relation to a person providing storage facilities for others; and
h) a farm or plantation.
3. A The term "permanent establishment" likewise encompasses:
a) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than183 days;
b) the furnishing of services, including consultancy services, by a resident of one of the Contracting States through employees or other 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 twelve months183 days within any twelve- month period.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 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 thatwhich, 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 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, Convention 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 mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.;
3. A (g) a building site or a construction, construction or assembly or installation project constitutes a permanent establishment only if it lasts which exists for more than twelve months.
43. Notwithstanding the foregoing provisions of this Article, the The term "“permanent establishment" ” shall not 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. If in such facilities goods are sold directly to customers or representatives, the facilities shall be deemed to be a permanent establishment;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display. display or delivery. If goods are sold on the spot of such stock directly from the stock, then such stock shall be deemed to be a permanent establishment;
(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 advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
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 subparagraphs 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 5 applies -- shall be deemed to be a permanent establishment in the first-mentioned Contracting State, if he has, and habitually exercisesexercises in that Contracting 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 that, 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 where such persons are person is acting in the ordinary course of their his business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income and Capital Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 or premises used as a sales outlet;
(g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources; and
(h) a ship, drilling rig, installation or other structure used for the exploration or exploitation of natural resources.
3. A The term "permanent establishment" likewise encompasses:
(a) a building site or site, a construction, assembly or installation project constitutes or supervisory activity in connection with such site or activity, but only where such site, project or activity continues for a permanent establishment only if it lasts period of more than twelve six months;
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods aggregating more than 120 days in any twelve-month period commencing or ending in the fiscal year concerned.
4. Notwithstanding the foregoing 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, storage or delivery display 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, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprisecharacter; orand
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 or premises used as a sales outlet;
(g) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources; and
(h) a ship, drilling rig, installation or other structure used for the exploration or exploitation of natural resources.
3. A The term “permanent establishment” likewise encompasses:
(a) a building site or site, a construction, assembly or installation project constitutes or supervisory activity in connection with such site or activity, but only where such site, project or activity continues for a permanent establishment only if it lasts period of more than twelve six months;
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods aggregating more than 120 days in any twelve- month period commencing or ending in the fiscal year concerned.
4. Notwithstanding the foregoing 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, storage or delivery display 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, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprisecharacter; orand
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this 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;
(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. ) A building site or site, a construction, assembly or installation project constitutes a permanent establishment only if it such site or project lasts for a period of more than twelve six months.
(4. ) Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 (1) and (2) of this Article, where a person (– other than an agent of an independent status to whom paragraph 6 applies(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 that(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 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. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, generally he will not be considered an agent of an independent status within the meaning of this paragraph.
(7. ) The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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) premises used as sales outlets;
g) a farm or plantation;
h) a mine, an oil or gas well, a quarry, quarry or any other place of extraction exploration, exploitation or extraction, of natural resources.
3. A building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, constitute a permanent establishment establishment, but only if it lasts such site, project or activities continue for a period of more than twelve six months.
4. Notwithstanding the foregoing 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 advertising, of the supply of information, of scientific activities, research or of similar activities that which have a preparatory or auxiliary character character, for the enterprise; or;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs sub-paragraphs a) to e)) of this paragraph, provided that the overall activity of the fixed place base 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 the paragraph 6 applies) 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 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 thatof 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. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State except in regard to reinsurance, of a Contracting State, shall be deemed to have a permanent establishment 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 6 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either cither company a permanent establishment of the other.other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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, quarry or any other place of extraction of natural resources; and
g. an installation structure, or equipment used for the exploration of offshore natural resources.
3. A The term “permanent establishment” likewise encompasses:
a. a building site or a site, construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve six months;
b. the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the 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 six months within any 12-month period.
4. Notwithstanding the foregoing preceding provisions of this Article, the term "“permanent establishment" establishment‟‟ shall be deemed not to include:
a) a. the use of facilities solely for the purpose of storage, display, storage or delivery display 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, storage or display. or delivery;
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, merchandise or of collecting information, information for the enterprise;
e) e. the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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 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. A building site or site, a construction, assembly or installation project constitutes a permanent establishment only if it such site or project lasts more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction exploration for or exploitation of natural resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 person are limited to those mentioned in paragraph 4 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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 b. A branch;
c) an c. An office;
d) a d. A factory;
e) a e. A workshop; and;
f) a f. A mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources;
g. A sales outlet;
h. A warehouse in relation to a person providing storage facilities for others; and
i. A farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on.
3. A building site or a site, construction, assembly project or installation project constitutes supervisory activities in connection therewith constitute a permanent establishment only if it lasts such site, project or activity last more than twelve six months.
4. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used for or to be used in the prospecting for, or extraction or exploitation of mineral oils in that State.
5. Notwithstanding the foregoing preceding provisions of this Articlearticle, the term "permanent establishment" shall be deemed not to include:
a) the a. The use of facilities solely for the purpose of storage, display, storage or display or delivery of goods or merchandise belonging to the enterprise;
b) the 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 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 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 e. The maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the f. The maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 (person-other than an agent of an independent status to whom paragraph 6 applies) 8 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 that5 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; or
c. Habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises controlling, controlled by, or subject to the same control, as that enterprise.
67. Notwithstanding the preceding provisions of this article on 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 situated therein through a person other than an agent of an independent status to whom paragraph 8 applies.
8. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries caries 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. 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.
79. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that which carries on business in that other State (whether through a permanent establishment establishment, or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. An enterprise of a 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 more than six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 applies) 7 applies is acting in one of the States 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 that5 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 on behalf of the enterprise.
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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve nine months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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. An enterprise of a 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 more than six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) 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 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 thatwhich, 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 on behalf of the 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business through which the business resident of an enterprise is a Contracting State wholly or partly carried oncarries on business in the other Contracting State.
2. The term "“permanent establishment" ” includes 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, quarry or any other place of extraction of natural resources.
3. A The term “permanent establishment” also includes a building site or a construction, installation or assembly project, ▇▇▇▇▇▇▇ or installation project constitutes a permanent establishment ship used for the exploration or development of natural resources or for the technical supervisory activity connected with these objects, but only if it lasts more when this site or these activities last longer than twelve 12 months.
4. Notwithstanding the foregoing 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 enterprisethat resident;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise resident solely for the purpose of storage, display. display or delivery;
c) 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 maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterpriseresident;
e) the maintenance of a fixed place of business solely for the purpose of advertising, of carrying on business for the supply of information, of scientific activitiesresident’s benefit, or any other activity of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 resident 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 carries on business in the name of the enterpriseother Contracting State through an agent, that enterprise resident shall be deemed to have a permanent establishment in that State in respect of any activities which that person agent undertakes for the enterprisebenefit of the resident, unless if said agent has, and habitually exercises, the authority to conclude contracts in that other State in the name of that resident and if his activities of such person are not limited to those mentioned in paragraph 4 that, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph4.
6. An enterprise A resident of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it he 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
e) a workshop; and;
f) a mine, an oil or gas well, a quarry, quarry or any other place of exploration or extraction of natural resources.;
3. A g) an installation or structure for the exploration of natural resources, and
h) a building site or a construction, assembly construction or installation project constitutes a permanent establishment project, but only if it lasts more than twelve 12 months.
3. The furnishing of services, including consultancy services, in a Contracting State by an enterprise through its employees or other personnel engaged by the enterprise for such purpose, constitutes a permanent establishment, but only where the activities of that nature continue (for the same or connected project) within that State for more than six months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 (- other than an agent of an independent status to whom paragraph 6 applies) 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 thatwhich, 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. 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, unless it is shown that the transactions between the agent and the enterprise were made under the conditions which would be made between independent parties (arm's length conditions).
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. An enterprise of a 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 more than 6 months within any twelve month period in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 applies) 7 applies - is acting in one of the Contracting States 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 the person:
(a) has, and habitually exercises in the first-mentioned Contracting 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 that5 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 Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
67. 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. FBR, Government of Pakistan
1. For the purposes of this ConventionAgreement, 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; and
(g) a permanent sales exhibition.
3. A The term "permanent establishment" likewise encompasses a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve six months.
4. Notwithstanding the foregoing 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 display 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 advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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) 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: FBR, Government of Pakistan
(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 thatwhich, 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 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 mere1y because it 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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 mine, an oil quarry or gas well, a quarry, or any other place of extraction of natural resources;
(g) a building site or construction or assembly project which exists for more than six months.
3. A building site or a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing provisions of this Article, the 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, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of advertising for the supply of information, of information for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character for the enterprise; or.
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 subparagraphs 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 applies5 applies - shall be deemed to be a permanent establishment in the first-mentioned State if:
(a) is acting on behalf of an enterprise and he has, and habitually exercisesexercises in that 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, unless ; or
(b) he habitually maintains in that first-mentioned State a stock of goods or merchandise belonging to the activities enterprise from which he regularly fulfils orders on behalf of such person are limited to those mentioned in paragraph 4 that, 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.
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, 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 exclusively or almost exclusively 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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. 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. A The term "permanent establishment" also includes:
a. a building site or site, a construction, assembly or installation project constitutes a permanent establishment or supervisory activities in connection therewith, but only if it lasts such site, project or activities last more than 183 days; and
b. the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purposes, 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 183 days within any twelve monthsmonth period.
4. Notwithstanding the foregoing 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, display, 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. display or delivery;
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, merchandise or of collecting information, for the enterprise;
e) e. the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in 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.
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 the provisions of paragraph 6 applies) of this Article 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 thatof 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 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, agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 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 that other Contracting State or insures risks situated therein.
8. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or a site, construction, assembly or installation project constitutes or supervisory activities in connection therewith constitute a permanent establishment only if it lasts such site, project or activities continue for a period of more than twelve six months.:
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 all the activities connected with the sale of the goods or merchandise except for the actual conclusion of the sales contract itself.
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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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;
g) an installation or structure used for the exploration or exploitation of natural resources; and
h) a farm or plantation.
3. A The term “permanent establishment” likewise encompasses:
(i) a building site or site, a construction, installation or assembly project or installation supervisory activities in connection therewith, but only where such site, project constitutes or activities continue for a permanent establishment period of more than 6 months;
(ii) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if it lasts activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than twelve months6 months within any twelve-month period.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 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 thatwhich, 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 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 other 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. 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this 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;
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. ) A building site or site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if it such site, project or activity lasts for a period of more than twelve nine months.
(4. ) Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, Agreement 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 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 quarry or gas well, a quarry, or any other place of extraction of natural resources.;
3. A (g) a building site or a construction, construction or assembly or installation project constitutes a permanent establishment only if it lasts which exists for more than twelve months.
43. Notwithstanding the foregoing 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, 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 advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character for the enterprise; or.
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 subparagraphs 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 5 applies - 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 that, 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 State through a broker, general commission agent, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
e) a workshop; , and
f) a mine, a pit, an oil or gas well, a quarry, an installation, a structure or any other place of extraction or exploration of natural resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve 12 months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 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 thatwhich, 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 all the activities connected with the sale of the goods or merchandise except for the actual conclusion of the sales contract itself.
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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
; 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 a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, of for the supply of informationenterprise, of scientific activities, or of similar activities that have any other activity which has a preparatory or auxiliary character for the enterprise; orcharacter.
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs sub-paragraphs a) to e), provided that the overall activity of the fixed place placed of business resulting from this combination combinations 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 applies – acts on behalf of an enterprise and has, and habitually exercises, in a Contracting State 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 thatwhich, if exercised through a fixed place placed of business, would not make this fixed place placed of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of one 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
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. A building site or site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if it lasts such site, project or activity last for a period of more than twelve six months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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. 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 that paragraph.
7. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
(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. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or site, a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 6 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 carries on supervisory activities in that other State for more than 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (- other than an agent of an independent status to whom paragraph 6 applies) 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 thatwhich, 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 on behalf of the 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 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
(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. A building site or site, a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve six months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprisecharacter; orand
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is of a Contracting State wholly or partly carried oncarries on the business in the other Contracting State.
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 exploration, exploitation and/or extraction of natural resources.
3. A building site or site, a construction, assembly or installation project or supervisory activities in connection therewith, constitutes a “permanent establishment establishment” but only if it lasts where such site, project or activities continue for a period of more than twelve 12 months.
4. Notwithstanding the foregoing preceding provisions of this Article, the term "permanent establishment" following activities of an enterprise of a Contracting State in the other Contracting State shall be deemed not to includebe treated as carrying on through the permanent establishment:
a) the use of facilities solely for the purpose of storage, display, storage or delivery display 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, or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertising, and/or scientific research, for that enterprise and/or carrying on any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 State 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, enterprise unless the activities of such a person are limited to those mentioned in paragraph 4 thatwhich, 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.
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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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 extraction, exploration or exploitation of natural resources;
(g) a refinery;
(h) a hydrocarbon sales outlet; and
(i) a warehouse in relation to a person providing hydrocarbon storage facilities for others.
3. A building site or a constructionsite, assembly construction or installation project or any supervisory activities in connection with such site or project, constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding anything in this Article, an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if in that State it is directly engaged either in the foregoing exploration for or production of crude oil or other natural hydrocarbons from the ground in that State for its own account or in refining crude oil owned by it or by others, wherever produced, in its facilities in that State.
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, 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 applies) 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 that5 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, 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 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, quarry or any other place of extraction of natural resources.;
3. A (g) a building site site, construction or a construction, assembly or installation project constitutes a permanent establishment only if it lasts which exists for more than twelve months.
43. Notwithstanding the foregoing provisions of this Article, the The term "permanent establishment" establishment shall not 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, of for the supply of information, of for scientific activities, research or of for similar activities that which have a preparatory or auxiliary character character, for the enterprise; or.
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 subparagraphs 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 5 applies - 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 that, 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 State through a broker, general commission agent, agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
76. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this ConventionAgreement, 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 extradition of natural resources.
(3. ) A building site or site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if it lasts more than twelve nine months.
(4. ) Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from form 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) applies -- is acting on behalf of an enterprise and has, and habitually habitual 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 thatwhich, 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. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
e) a workshop; and;
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources; and
g) an agricultural, pastoral or forestry exploitation.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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. A building site or a construction, installation or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve 9 months.
4. Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 carries on supervisory activities in that other State for more than 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person (- other than an agent of an independent status to whom paragraph 6 applies) 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 persons are limited to those mentioned in paragraph 4 thatwhich, 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) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise in respect of which he regularly receives and fulfills orders on behalf of the 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 State through a broker, general commission agent, 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.
78. The fact that a company that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
e) a workshop; ;
f) a sales outlet;
g) a farm or an orchard, and
fh) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve 6 months.
4. Notwithstanding the foregoing preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
a) the use of facilities solely for the purpose purposes 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprisecharacter; orand
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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 -other than an agent of an independent status to whom paragraph 6 applies) 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 thatwhich, 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 proceeding provisions of this Article, an insurance company of a Contracting State except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums on the territory of that other Contracting State or insures risks situated there 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this ConventionAgreement, 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. ) A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
(4. ) Notwithstanding the foregoing 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, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs sub-paragraphs (a) to (e)) above, 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 (1) and (2), where a person (– other than an agent of an independent status to whom paragraph 6 applies(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 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 that(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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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. 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, quarry or any other place of extraction of natural resources;
g. an installation or structure used for the exploration or exploitation of natural resources.
3. A building site or a construction, assembly construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
4. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it carries on supervisory activities in that State for more than twelve months in connection with a building site, or a construction, installation or assembly project which is being undertaken in that State.
5. Notwithstanding the foregoing 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, display, display or delivery of goods or merchandise belonging to the enterprise;
b) a. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display. display or delivery;
c) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) c. 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) d. the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) e. the maintenance of a fixed place of business solely for any combination of activities mentioned in 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 (1) and (2, ) of this Article where a person (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 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 that(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 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Double Taxation Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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 branchbranch ;
c) an officeoffice ;
d) a factoryfactory ;
e) a workshop; and;
f) a mine, an oil or gas well, a quarry, quarry or any other place of extraction of natural resourcesresources including an offshore drilling site; and
g) premises used as sales outlets.
3. A building site or a construction, construction or assembly or installation project constitutes a permanent establishment only if it lasts more than twelve that six months.
4. Notwithstanding the foregoing 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, storage or delivery display 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, or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting Contacting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, 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, quarry or any other place of extraction of natural resources.;
3. A (h) a building site or site, a construction, assembly or installation project constitutes or supervisory activities in connection therewith, but only where such site, project or activities continue for a permanent establishment only if it lasts period of more than twelve six months;
(i) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other 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 six months within any twelve-month period.
43. Notwithstanding the foregoing 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, 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; or
f) the maintenance of a fixed place of business solely for , any combination of activities mentioned in subparagraphs a) to e), provided that the overall other 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 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 his activities of such person are limited to those mentioned in paragraph 4 that3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions provision 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, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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;
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. A building site or site, a construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment only if it such site, project or activity lasts for a period of more than twelve nine months.
4. Notwithstanding the foregoing 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 advertisingcarrying on, for the enterprise, any other activity of the supply of information, of scientific activities, or of similar activities that have a preparatory or auxiliary character for the enterprise; orcharacter;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs 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) 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 thatwhich, 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 that which is a resident of a Contracting State controls or is controlled by a company that which is a resident of the other Contracting State, or that 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 1 contract
Sources: Income Tax Convention