PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and (g) a building site or construction, installation or assembly project, which exists for more than 6 months. 3. The term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character. 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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State. 5. Where a person (other than 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 of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if that person: (a) has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or (b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term "permanent establishment" ", in relation to an enterprise, means a fixed place of trade or business through in which the trade or business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:includes –
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a farm or plantation, or an agricultural, pastoral or forestry property; and
(h) a building site or a construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include: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 trade or business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;; or
(ed) the maintenance of a fixed place of trade or business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on trade or business through that permanent establishment if –
(a) it carries on supervisory activities in that other Contracting State for more than 6 six months in connection with a building site site, or a construction, installation or assembly project which is being undertaken undertaken, in that other Contracting State; or
(b) substantial equipment is in that other Contracting State being used or installed by, for or under contract with the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise (other than an agent of independent status to whom paragraph 6 of this Article applies) shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned Contracting State if that person:-
(a) he has, and habitually exercises in the that first-mentioned Contracting State, an any authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) maintains there is maintained in the that first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly habitually fills orders on behalf of the enterprise; or
(c) in so acting he carries out in that first-mentioned Contracting State activities of any of the kinds referred to in subparagraph (a)(i) or subparagraphs (a)(ii) or subparagraph (a)(iii) of paragraph 8 of this Article.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on trade or business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, where such persons are a person is acting in the ordinary course of their business. Howeverhis business as a broker, when the activities of such an a general commission agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an other agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditionsstatus.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on trade or business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute a place of business of either company a permanent establishment of the other.
8. In any case where paragraph 5 of this Article does not apply, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on trade or business through that permanent establishment if -
(a) for, or at or to the order of, that enterprise, another enterprise -
(i) manufacturers, assembles, processes, packs or distributes in that other Contracting State any goods or merchandise; or
(ii) performs, in that other Contracting State, any mining or quarrying operations or any operations carried on in association with mining or quarrying operations, or performs, in that other Contracting State, any operations for the extraction, removal or other exploitation of standing timber or of any natural resource; or
(iii) breeds, manages, agists or raises in that other Contracting State any livestock; and
(b) either enterprise participates directly or indirectly in the management, control or capital of the other enterprise, or the same persons participate directly or
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(gh) a building site or construction, installation construction or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:if:-
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) maintains he has, and habitually exercises in that State, an authority to fill orders on behalf of the first-mentioned State enterprise from a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of maintains in that State and which belongs to the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, a quarry, an oil well or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a farm or a plantation;
(h) a building site or construction, a construction or installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in the that other Contracting State if if:
(a) it carries on supervisory activities in that other Contracting State for more than 6 six months in connection with a building site construction or a construction, installation or assembly project which is being undertaken therein; or
(b) it provides the services of public entertainers (such as stage, motion picture, radio or television artistes and musicians) or athletes in that other Contracting State unless the enterprise is supported, wholly or substantially, from the public funds of the Government of the first-mentioned Contracting State in connection with the provision of such services. For the purposes of this sub- paragraph, the term "Government" shall include a State Government, a political sub-division, or a local or statutory authority of either Contracting State.
5. Where Subject to the provisions of paragraph 6 of this Article, a person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State for or on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned State if that personif:
(ai) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name for or on behalf of the enterprise, unless his the activities of the persons are limited to the purchase of goods or merchandise for the enterprise; or
(bii) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders for or on behalf of the enterprise; or
(iii) he habitually secures orders in the first-mentioned Contracting State exclusively or almost exclusively, for the enterprise or any other enterprise which is controlled by it or has a controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting 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: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a farm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(gi) a building site or site, construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of A person acting in a Contracting State shall be deemed to have a permanent establishment in on behalf of an enterprise of 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.
5. Where a person (- other than 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 of the other Contracting State that enterprise 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, but only if:
(a) has, he has and habitually exercises in the first-mentioned State, State an authority to negotiate and conclude contracts in the name for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise for or 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 enterprises which are controlled by it or have a controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on transacts business in that other State through a broker, general commission agent or any other agent of an independent statusstatus in the other Contracting State, where such persons are acting in the ordinary course of their business. HoweverFor this purpose, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered to be an agent of an independent status if the transactions between the it acts as an agent and exclusively or almost exclusively for the enterprise were not made under arm’s length conditionsand carries on any of the activities described in paragraph 4 of this Article.
76. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or constructionconstitution, installation or assembly project, project which exists lasts for more than 6 9 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 9 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a person (other than 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 of the other Contracting State that enterprise State, he shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, State an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 conditionsconditions which differ from those which would be made between independent enterprises.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, or installation project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 six months in connection with a building site or a site, construction, installation or assembly project which is being undertaken in that other Contracting State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to have be a permanent establishment in the first-mentioned Contracting State if that personif:
(a) he has, and habitually exercises in the that first-mentioned Contracting State, an any authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if if:
(a) 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; or
(b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise;
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 the enterprise, he shall not be considered an as agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an quarry, oil or gas well, a quarry well or any other place of extraction of natural resources; andresources including timber or forest produce;
(g) a farm or plantation or any other agricultural or pastoral property;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. Where a person (A person--other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) is --acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-first- mentioned State if that personif:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" ", in relation to an enterprise, means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop;
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
g. an agricultural, pastoral or forestry property; and
(g) h. a building site or construction, installation or assembly project, project which exists for more than 6 months183 days.
3. The term "permanent establishment" An enterprise shall not be deemed not to includehave a permanent establishment merely by reason of:
(a) a. the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;; or
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;; or
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;; or
(d) 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;; or
(e) e. the maintenance of a fixed place of business solely for the purpose of carrying on, activities which have a preparatory or auxiliary character for the enterprise, any other activity of a preparatory such as advertising or auxiliary characterscientific research.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment estabishment in the other a Contracting State if and to carry on business through that permanent establishment if:
a. it carries on supervisory activities in that other State for more than 6 months 183 days in connection with a building site site, or a construction, installation or assembly project project, which is being undertaken in that other State; or
b. substantial equipment is being used in that State by, for or under contract with the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to have a be permanent establishment of that enterprise in the first-first- mentioned State if that personif:
(a) a. the person has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name on behalf of the enterprise, unless his the person's activities are limited to the purchase purchasing of goods or merchandise for the enterprise; or
(b) maintains b. in so acting, the first-mentioned person manufactures or processes in that State a stock of for the enterprise goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the that enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a person who is a broker, general commission agent or any other agent of an independent status, where such persons are status and is acting in the ordinary course of their business. However, when the activities of person's business as such an agent are devoted wholly a broker 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 conditionsagent.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
8. The principles set forth in the preceding paragraphs of this Article shall be applied in determining for the purposes of paragraph 5 of Article 11 and paragraph 5 of Article 12 whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of a Contracting State, has a permanent establishment in a Contracting State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, 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" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site sales outlet;
(h) a warehouse in relation to a person providing storage facilities for others; and
(i) a farm, plantation or constructionother place where agricultural, installation forestry, plantation or assembly project, which exists for more than 6 monthsrelated activities are carried on.
3. The A building site, construction, assembly project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activity last more than 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 preceding provisions of this article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
46. An enterprise Notwithstanding the provisions 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 constructionparagraphs 1 and 2, installation or assembly project which is being undertaken in that other State.
5. Where where a person (-- other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) 8 applies -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if that such a person:
(a) has, has and habitually exercises exercises, in the first-mentioned State, that State an authority to conclude contracts in the name of the enterprise, unless his the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for the enterprisethat 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 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. An Notwithstanding the preceding provisions of this article an insurance enterprise of a Contracting State shall not 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 8 applies.
8. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where 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 will not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
79. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment establishment, or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a building site farm or construction, installation or assembly project, which exists for more than 6 monthsplantation.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 a business which consists of providing the services of public entertainers of the kind referred to in Article 16 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 Contracting State.
5. Where a A person (other than 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 of the other Contracting State that enterprise (other than an agent of an independent status to whom paragraph 6 applies) shall be deemed to have be a permanent establishment in the first-mentioned State if that personContracting State, if:
(a) has, he has and habitually exercises in the first-mentioned State, Contracting State an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the that enterprise; or;
(b) he has no such authority, but maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that the other Contracting State through a broker, general commission agent or any other agent of an independent status, status where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, State or 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, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(gh) a farm or plantation;
(i) a place of extraction of timber or forest produce;
(j) a building site or construction, installation construction or assembly project, project which exists for a period of more than 6 months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storagestorage or the maintenance of a stock of goods or merchandise, display whether in a warehouse or not, solely for the convenience of delivery of the goods or merchandise belonging to the enterprise, unless paragraph 5 applies;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if if:
(a) it carries on supervisory activities in that other State for a period of more than 6 months in connection with a building site or a the construction, installation or assembly project which is being undertaken in that other State; or
(b) it furnishes services (including consultancy services) in that other State where the activities in connection with a project continue for a period of more than 6 months; or
(c) substantial equipment (other than that used for activities referred to in paragraph 2(j)) is in the other State being used or installed by, for or under contract with, the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise (other than an agent of an independent status to whom paragraph 6 applies) shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) has, he has and habitually exercises in the first-mentioned State, State an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he has no such authority, but 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of except where such an agent are devoted carries on business wholly or almost wholly on behalf of for that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent enterprise itself or for that enterprise and the enterprise were not made under arm’s length conditionsother enterprises which are controlled by it or have a controlling interest in it.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources 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 6 12 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term "permanent establishment" ", in relation to an enterprise, means a fixed place of trade or business through in which the trade or business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:includes -
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a farm or plantation, or an agricultural, pastoral or forestry property; and
(h) a building site or a construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include: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 trade or business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;; or
(ed) the maintenance of a fixed place of trade or business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on trade or business through that permanent establishment if -
(a) it carries on supervisory activities in that other Contracting State for more than 6 six months in connection with a building site site, or a construction, installation or assembly project which is being undertaken undertaken, in that other Contracting State; or
(b) substantial equipment is in that other Contracting State being used or installed by, for or under contract with the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise (other than an agent of independent status to whom paragraph 6 of this Article applies) shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned Contracting State if that person:-
(a) he has, and habitually exercises in the that first-mentioned Contracting State, an any authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) maintains there is maintained in the that first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly habitually fills orders on behalf of the enterprise.; or
6. An enterprise of a (c) in so acting he carries out in that first-mentioned Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident any of the other Contracting State, kinds referred to in subparagraph (a)(i) or which carries on business in that other State subparagraphs (whether through a permanent establishment a)(ii) or otherwise), shall not subparagraph (a)(iii) of itself constitute either company a permanent establishment paragraph 8 of the otherthis Article.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources; and
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.;
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 merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise -- other than an agent of an independent status to whom paragraph 5 applies -- shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in 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, 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 business as independent status if the transactions between the agent and the enterprise were not made under arm’s length conditionsagents.
76. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if if:
a) 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; or
b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise;
c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 the enterprise, he shall not be considered an as agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a person (other than 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 of the other Contracting State State, that enterprise shall be deemed to have a permanent establishment in the first-first- mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation 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 AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a farm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and,
(gi) a building site or construction, installation construction or assembly projectproject or supervisory activities in connection therewith, which exists where such site, project or activity continues for a period of more than 6 months183 days;
(j) the furnishing of services including consultancy services by a resident of one of the Contracting States through employees or other personel, where activities of that nature continue for the same or connected project within the other Contracting State for a period or periods aggregating more than 183 days;
(k) a permanent sales exhibition.
3. The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance mainance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of an office or like establishment by a news- agency or a newspaper or journal, being an enterprise of one of the Contracting States, exclusively for the collection and transmission to that State of information on behalf of that enterprise.
4. An enterprise of A person acting in a Contracting State shall be deemed to have a permanent establishment in on behalf of an enterprise of 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.
5. Where a person (other than 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 of the other Contracting State that enterprise 5 applies shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, but only if:
(a) has, he has and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or makes deliveries on behalf of the enterprise; or
(c) he habitually secures orders for the sale of goods or merchandise in the first--mentioned State wholly or almost wholly on behalf of the enterprise itself or on behalf of the enterprise and other enterprises controlled by it or which have a controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because it carries carried on business in that other State through a broker, a general commission agent or any other agent of an independent status, where status provided that such persons are acting in the ordinary course of their business. However, when the activities duties of such an a general commission agent or broker are devoted wholly or almost wholly on behalf of that enterprise, or a group of enterprises controlled by that enterprise, he shall would not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
76. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) an installation or structure for the exploration of natural resources which exists for more than 183 days;
(h) an agricultural or farming estate or plantation;
(i) a building site or construction, installation construction or assembly project, project which exists for more than 6 months183 days.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term "permanent establishment" ", in relation to an enterprise, 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" shall include especially:includes especially--
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an quarry, oil or gas well, a quarry gas well or any other place of extraction of natural resources; and;
(g) a farm or plantation, or an agricultural, pastoral or forestry property; and
(h) a building site or a construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include: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 fixed place of goods or merchandise belonging to the enterprise business solely for the purpose of processing by another purchasing goods or merchandise, or for collecting information, for the enterprise;; or
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandiseadvertising, or for the supply of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely scientific research or for the purpose of carrying on, for the enterprise, any other activity of similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if and to carry on business through that permanent establishment if--
(a) it carries on supervisory activities in that other Contracting State for more than 6 six months in connection with a building site site, or a construction, installation or assembly project which is being undertaken undertaken, in that other Contracting State; or
(b) substantial equipment is in that other Contracting State being used or installed by, for or under contract with the enterprise.
5. Where a A person (other than 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 of the other Contracting State that enterprise (other than an agent of independent status to whom paragraph 6 of this Article applies) shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned Contracting State if that person:if--
(a) he has, and habitually exercises in the that first-mentioned Contracting State, an any authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) maintains there is maintained in the that first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly habitually fills orders on behalf of the enterprise; or
(c) in so acting he carries out in that first-mentioned Contracting State activities of any of the kinds referred to in subparagraph (a) (i) or subparagraph (a) (ii) or subparagraph (a) (iii) of paragraph 8 of this Article.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, where such persons are a person is acting in the ordinary course of their business. Howeverhis business as a broker, when the activities of such an a general commission agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an other agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditionsstatus.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute a place of business of either company a permanent establishment of the other.
8. In any case where paragraph 5 of this Article does not apply, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on business through that permanent establishment if--
(a) for, or at or to the order of, that enterprise, another enterprise--
(i) manufactures, assembles, processes, packs or distributes in that other Contracting State any goods or merchandise; or
(ii) performs, in that other Contracting State, any mining or quarrying operations or any operations carried on in association with mining or quarrying operations, or performs, in that other Contracting State, any operations for the extraction, removal or other exploitation of standing timber or of any natural resource; or
(iii) breeds, manages, agists or raises in that other Contracting State any livestock; and
(b) either enterprise participates directly or indirectly in the management, control or capital of the other enterprise, or the same persons participate directly or indirectly in the management, control or capital of both enterprises.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) an installation or structure for the exploration of natural resources which exists for more than 183 days;
(h) an agricultural or farming estate or plantation;
(i) a building site or construction, installation construction or assembly project, project which exists for more than 6 months183 days.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly party carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly projectassembly, project which exists for more than 6 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 twelve months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes purpose of this Agreement, Agreement the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.
(3. ) The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, ; or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a ) A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually habitual exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or.
(b5) 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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. (6) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, construction or installation or and assembly project, project which exists exist for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in the that other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 six months in connection with a building site or a construction, installation or and assembly project which is being undertaken in that other Stateproject.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed (other than an agent of an independent status to have a permanent establishment whom paragraph 6 applies) notwithstanding he has no fixed place of business in the first-mentioned Contracting State if shall be deemed to be a permanent establishment in that personContracting State if:
(a) he has, and habitually exercises an authority in the first-mentioned State, an authority Contracting State to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in 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, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the firstf irst-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a A place of management;
(b) a branch;
(c) an office;,
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and,
(g) a building site or construction, installation or assembly project, project which exists for more than 6 twelve months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; resources including timber or other forestry products, and
(g) a farm or other place where agricultural, forestry, pastoral, plantation or other related activities are carried on.
3. A building site, or a construction, installation or assembly project, or supervisory activities in connection with that building site or construction, installation or assembly project, which exists constitutes a permanent establishment if it lasts more than 90 days.
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 for more than 6 months90 days in any 365 day period:
(a) it carries on activities in that State which consist of, or which are connected with, the exploration for or exploitation of natural resources, including indigenous and exotic timber or other forest products, situated in that State; or
(b) it operates substantial equipment in that State.
35. The An enterprise shall be deemed to have a permanent establishment in one of the Contracting States and to carry on business through that permanent establishment if services are furnished in that State, including consultancy services through employees or other personnel engaged by the enterprise for such purposes, and those activities continue for the same or a connected project within that State for a period or periods aggregating more than 183 days in any 365 day period.
6. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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.
47. An enterprise Notwithstanding the provisions 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 constructionparagraphs 1 and 2, installation or assembly project which is being undertaken in that other State.
5. Where where a person (– other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) 8 applies – is acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if that personand:
(a) has, and habitually exercises exercises, in the first-mentioned State, a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) the person has no authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he that person regularly fills orders delivers goods or merchandise on behalf of the enterprise; or
(c) manufactures or processes in a Contracting State for the enterprise goods or merchandise belonging to 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 6 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.
68. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where 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 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, the agent will not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
79. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a warehouse, in relation to a person providing storage facilities for others;
(h) a building site or construction, construction or installation or assembly project, which exists for project constitutes a permanent establishment only if it lasts more than 6 months183 days.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs(a) to (e), any other 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 Notwithstanding the provisions 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 constructionparagraphs 1 and 2, installation or assembly project which is being undertaken in that other State.
5. Where where a person (- other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) 5 applies - is acting in a Contracting State on behalf of an the enterprise of the other Contracting State that State, the enterprise shall be deemed to have a permanent establishment in the first-mentioned State Contracting State, if that such a person:
(a) has, has and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; 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 or makes deliveries on behalf of the enterprise; or
(c) has no such authority, but habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where provided that such persons are acting in the ordinary course of their business. However, when business and their activities do not involve securing of orders within the activities meaning of such an agent are devoted wholly or almost wholly on behalf sub-paragraph (c) 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 conditionsparagraph 4.
76. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation or assembly project, project which exists for more than 6 12 months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an quarry, oil or gas well, a quarry well or any other place of extraction of natural resources; andresources including timber or forest produce;
(g) a farm or plantation or any other agricultural or pastoral property;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. Where a person (A person--other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) is acting applies- -acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personif:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through 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" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factorywarehouse and exhibition performing sales of goods or merchandise;
(e) a workshopfactory;
(f) a workshop; and
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(g) a building site or construction, installation or assembly project, which exists for more than 6 months.
3. The term "permanent establishment" also includes:
(a) a building site or construction or installation or assembly project, or supervisory services connected therewith, only if such site or project lasts for more than 12 months, or such services continue for more than 12 months; and
(b) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, only if such use last for more than 12 months, or such services continue for more than 12 months; and
(c) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where the activities of that nature continue (for the same or connected project) within the country for more than 12 months.
4. Notwithstanding the preceding provisions of this Article, the 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, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprisepurpose of advertising, for the supply of information, for scientific research, any other activity of a preparatory or auxiliary character.;
4. An enterprise (f) the maintenance of a Contracting State shall be deemed to have a permanent establishment fixed place of business solely for any combination of activities mentioned 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.
5. Where a person (other than 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 of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the firstsub-mentioned State if that person:
paragraphs (a) has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.to
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, Agreement the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
(2. ) The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 nine months.
(3. ) The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a ) A person (other than 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 of the other Contracting State that enterprise State--other than an agent of an independent status to whom paragraph (5) applies--shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or.
(b5) 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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. (6) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation or assembly project, project which exists for more than 6 twelve months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other. Chapter III Taxation of income 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 be defined in accordance with 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. 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, 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 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 and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of a natural resourcesresource;
(g) an agricultural, pastoral or forestry property; and
(gh) a building site or construction, installation or assembly project, project which exists for more than 6 months183 days in any calendar year.
3. The term "permanent establishment" An enterprise shall not be deemed not to includehave a permanent establishment merely by reason of:
(a) the use of facilities solely for the purpose of storage, storage or 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, storage or 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 carrying on, activities which have a preparatory or auxiliary character for the enterprise, any other activity of a preparatory such as advertising or auxiliary characterscientific research.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in one of the other Contracting State if States if:
(a) it carries on supervisory activities in that other State for more than 6 months 183 days in any calendar year in connection with a building site site, or a construction, installation or assembly project which is being undertaken in that State;
(b) substantial equipment is being used for the purpose of mining or petroleum exploration in that State by, for or under a contract with the enterprise; or
(c) services (other than services in relation to the activities mentioned in paragraphs 2(h) and 4(a)) are furnished in that State, including consultancy services, through employees or other personnel engaged by the enterprise for such purposes, and those activities continue for the same or connected project within that State for a period or periods aggregating more than 90 days in any calendar year.
5. Where a A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) is acting in a one of the Contracting State States on behalf of an enterprise of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned State if that personif:
(a) the person has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name on behalf of the enterprise, unless his the person's activities are limited to the mere purchase of goods or merchandise for the enterprise; or;
(b) the person has no such authority, but habitually maintains in the first-mentioned that State a stock of goods or merchandise belonging to the enterprise from which he the person regularly fills orders delivers in that State goods or merchandise on behalf of the enterprise; or
(c) in so acting, the person manufactures or processes for and on behalf of the enterprise in that State goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(gh) a farm or plantation;
(i) a building site or site, a construction, installation or assembly projectproject or supervisory activities in connection therewith, which exists where such site, project or activity continues for a period of more than six months;
(j) the furnishing of services, including consultancy services by a resident of one of the Contracting States through employees or other personnel where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 183 days
3. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 monthsapplies) acting in a Contracting State on behalf of an enterprise of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned State, if:
(a) he has and habitually exercises in the first-mentioned State an authority to negotiate and contracts for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned State a stock of 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 in the first-mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
34. 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 State if it collects premiums in the territory of that other State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 6 of this Article.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise;
(c) the maintenance of a fixed place of business solely for the purpose of advertising, for scientific research or for similar activities which have an auxiliary character, for the enterprise;
(d) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(ce) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
46. 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.
5. Where a person (other than a 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 who merely acts as an enterprise of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if that person:
(a) has, and habitually exercises in the first-mentioned State, intermediary between an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State and a prospective customer in the other State shall not be deemed to have be a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their businessState. However, when the activities of such an agent are devoted wholly or almost wholly on behalf to the business of that enterpriseenterprise or for the enterprise and other enterprises who are controlled by it or have a controlling interest in it, he shall not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this Agreement, . the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyespecially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(gh) a building site or construction, installation or assembly project, project which exists for more than 6 six months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise -- other than an agent of an independent status to whom paragraph 6 applies -- shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) has, he has and habitually exercises in the first-mentioned State, State an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the that enterprise; or;
(b) he has no such authority, but maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, State or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(ai) a place of management;
(bii) a branch;
(ciii) an office;
(div) a factory;
(ev) a workshop;
(fvi) a mine, an oil or gas well, a quarry or any other place of extraction exploitation of natural resources; and;
(gvii) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.
3. The term "“permanent establishment" ” shall not be deemed not to include:
(ai) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(bii) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(ciii) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(div) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(ev) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (– other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) is 5 applies – acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on a business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
III. Taxation of Income Article 6
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources including timber or other forest produce;
(g) a farm or plantation; and
(gh) a building site or construction, installation or assembly project, project which exists for more than 6 nine months.
3. The 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 nine months in connection with a construction, installation or assembly project which is being undertaken in that other State.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3 the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;; and
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, on for the enterprise, any other activity 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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where Notwithstanding the provisions of paragraphs 1 and 2 a person (other than 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 of the other Contracting State that enterprise State, other than an agent of an independent status to whom paragraph 6 applies, shall be deemed to have be a permanent establishment in the first-mentioned State if that personif:
(a) has, and habitually exercises he has in the first-mentioned State, an State a general authority to negotiate and conclude contracts in the name for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the such enterprise; or
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders sells goods or merchandise for or on behalf of such enterprise; or
(c) he secures orders in the enterprisefirst-mentioned State, exclusively or almost exclusively for the enterprise itself or for that enterprise and other enterprise which are controlled by that enterprise or in which that enterprise has a controlling interest.
6. An enterprise of a Contracting State shall not [not] be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 the 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "'permanent establishment" ' means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "'permanent establishment" ' shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas wellwell (including an offshore drilling site), a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 12 months.
(3. The ) Notwithstanding the preceding provisions of this Article, the term "'permanent establishment" ' shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
(4. ) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if if:
(a) it carries on supervisory activities in that other State for more than 6 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State; or
(b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
(5. Where a ) A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
(6. ) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 as agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s 's length conditions.
(7. ) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a plantation, vineyard, grove or orchard;
h) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.
3. The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State one of the States 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 twelve months in connection with a building site or a construction, installation construction or assembly project which is being undertaken in that other State.
5. Where a A person (acting in one of the States on behalf of an enterprise of the other State – other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise applies – shall be deemed to have be a permanent establishment in the first-mentioned State if that personif:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he 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.
6. An enterprise of a Contracting State one of the States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State one of the States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes especially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) premises used as sales outlet;
(g) a warehouse, in relation to a person providing storage facilities for others;
(h) a farm or plantation or other place where agricultural, pastoral, forestry or plantation activities are carried on;
(i) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources; and
(g) a building site , drilling rig or construction, installation ship used for exploration or assembly project, which exists for more than 6 monthsexploitation of natural resources.
3. The term "permanent establishment" likewise encompasses:
a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue in one of the Contracting States for a period of more than six months;
b) the furnishing of services, including consultancy services by an enterprise through an employee 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 twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, 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 carrying onadvertising or for supply of information;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraph (a) to (e), for provided that the enterprise, any other overall activity of a the fixed place of business resulting from this combination is of 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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) has, and he has habitually exercises in the first-mentioned State, State an authority to negotiate and conclude contracts in the name for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders regulary delivers goods or merchandise for or 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 enterprises which are controlled by it or have a controlling interest in it.
6. Notwithstanding the preceding provions 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 State if it collects premiums in the territory of that other State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise or on behalf of that enterprise and other enterprise, which are controlled by it or have a controlling interest in it, he shall will not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
78. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:especially -
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.
3. The term "“permanent establishment" ” shall not be deemed not to include:include -
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 the activity of providing the services within that other Contracting State for more than 6 months in connection with a building site of public entertainers or a construction, installation or assembly project which is being undertaken in that other Stateathletes referred to Article 15.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if that person:
(a) has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the – other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 than an agent of an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.to whom paragraph
Appears in 1 contract
Sources: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources including timber or other forest produce;
(g) a farm or plantation;
(h) a building site or construction, installation or assembly project, project which exists for more than 6 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use u se of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
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 6 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned f irst -mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 nine months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) has, he has and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other. 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 be defined in accordance with 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 provision 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, 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 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 and to the income from immovable property used for the performance of independent personal services.
Appears in 1 contract
Sources: Convention to Avoid Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation or assembly project, project which exists for more than 6 12 months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research, or for similar activities which have a preparatory or auxiliary charactercharacter for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise - other than an agent of an independent status to whom paragraph 5 applies - shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a building site or construction, installation construction or assembly project, project which exists for more than 6 twelve months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise State--other than an agent of an independent status to whom paragraph 5 applies--shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Double Tax Treaty (Dtt)
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop;
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a A building site or construction, installation construction or assembly project, project which exists for more than 6 12 months.
3. 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;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of for collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of carrying onadvertising, for the enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
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 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise State-- other than an agent of an independent status to whom paragraph 5 applies--shall be deemed to have be a permanent establishment in the first-mentioned State if that person:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.. Chapter III Taxation of Income
Appears in 1 contract
Sources: Income and Capital Tax Convention
PERMANENT ESTABLISHMENT. [1984.01.01]
1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and;
(g) a land used for agricultural, pastoral or forestry purposes.
3. A building site or a construction, installation or assembly project, which project constitutes a permanent establishment only if it exists for more than 6 six months.
34. The term "permanent establishment" An enterprise shall not be deemed not to includehave a permanent establishment merely by reason of one or more of the following:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, activities which have a preparatory or auxiliary character for the enterprise, any other activity of a preparatory such as advertising or auxiliary characterscientific research.
45. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other a Contracting State if and to carry on business through that permanent establishment if:
(a) it carries on supervisory activities in that other State for more than 6 six months in connection with a building site site, or a construction, installation or assembly project which is being undertaken in that other State; or
(b) substantial equipment is being used in that State for more than twelve months by, for or under contract with the enterprise in exploration for, or the exploitation of, natural resources, or in activities connected with such exploration or exploitation.
56. Where a A person (other than 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 of the other Contracting State that enterprise State―other than an agent of an independent status to whom paragraph 7. applies shall be deemed to have be a permanent establishment of that enterprise in the first-mentioned State if that personif:
(a) he has, and habitually exercises in the first-mentioned that State, an authority to conclude contracts in the name of binding the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) maintains in so acting, he manufactures or processes in that State for the first-mentioned State a stock of enterprise goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of enterprise, provided that this provision shall apply only in relation to the enterprisegoods or merchandise so manufactured or processed .
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where such persons are that person is acting in the ordinary course of their business. However, when the activities of his business as such an agent are devoted wholly a broker 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 conditionsagent.
78. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. The principles set forth in paragraphs 1 to 8 inclusive shall also be applied in determining for the purposes of paragraph 6 of Article 11 and paragraph 5 of Article 12 of this Convention whether an enterprise of a Contracting State has a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of either Contracting State, has a permanent establishment in a Contracting State.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; resources including timber or other forestry products, and
(g) a farm or other place where agricultural, forestry, pastoral, plantation or other related activities are carried on.
3. A building site, or a construction, installation or assembly project, or supervisory activities in connection with that building site or construction, installation or assembly project, which exists constitutes a permanent establishment if it lasts more than 90 days.
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 for more than 6 months90 days in any 365 day period:
(a) it carries on activities in that State which consist of, or which are connected with, the exploration for or exploitation of natural resources, including indigenous and exotic timber or other forest products, situated in that State; or
(b) it operates substantial equipment in that State.
35. The An enterprise shall be deemed to have a permanent establishment in one of the Contracting States and to carry on business through that permanent establishment if services are furnished in that State, including consultancy services through employees or other personnel engaged by the enterprise for such purposes, and those activities continue for the same or a connected project within that State for a period or periods aggregating more than 183 days in any 365 day period.
6. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in 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.
47. An enterprise Notwithstanding the provisions 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 constructionparagraphs 1 and 2, installation or assembly project which is being undertaken in that other State.
5. Where where a person (– other than a broker, general commission agent or any other an agent of an independent status to whom paragraph 6 applies) 8 applies – is acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if that personand:
(a) has, and habitually exercises exercises, in the first-mentioned State, a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) the person has no authority, but habitually maintains in the first-first- mentioned State a stock of goods or merchandise belonging to the enterprise from which he that person regularly fills orders delivers goods or merchandise on behalf of the enterprise; or
(c) manufactures or processes in a Contracting State for the enterprise goods or merchandise belonging to 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 6 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.
68. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where 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 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, the agent will not be considered an agent of an independent status if within the transactions between the agent and the enterprise were not made under arm’s length conditionsmeaning of this paragraph.
79. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;*
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; andresources 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 6 12 months.
3. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, on for the enterprise, any other activity 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 6 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
5. Where a A person (other than 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 of the other Contracting State that enterprise shall be deemed to have be a permanent establishment in the first-mentioned State if that personState, if:
(a) he has, and habitually exercises in the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or;
(b) he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, 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 's length conditions.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Sources: Tax Agreement