{"component": "clause", "props": {"groups": [{"samples": [{"hash": "1nLNCLbU95R", "uri": "/contracts/1nLNCLbU95R#permanent-establishment", "label": "Double Taxation Agreement", "score": 23.1801052094, "published": true}, {"hash": "bKpcL15NrO8", "uri": "/contracts/bKpcL15NrO8#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 23.1615333557, "published": true}, {"hash": "7B0AP6mfJPW", "uri": "/contracts/7B0AP6mfJPW#permanent-establishment", "label": "Double Taxation Agreement", "score": 23.1314163208, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}], "size": 480, "snippet": "1. For the purposes of this Agreement, the term \u201cpermanent establishment\u201d means a fixed place of business through which the business of an enterprise is wholly or partly carried on.\n2. The term \u201cpermanent establishment\u201d includes especially:\n(a) a place of management;\n(b) a branch;", "hash": "b0fe27110d0428780c2329325fd56ad7", "id": 3}, {"samples": [{"hash": "41A2ZLKix3l", "uri": "/contracts/41A2ZLKix3l#permanent-establishment", "label": "Double Taxation Agreement", "score": 32.5352668762, "published": true}, {"hash": "lVFIkXNDbt0", "uri": "/contracts/lVFIkXNDbt0#permanent-establishment", "label": "Double Taxation Agreement", "score": 31.1918258667, "published": true}, {"hash": "aEHe4qhnkTb", "uri": "/contracts/aEHe4qhnkTb#permanent-establishment", "label": "Double Taxation Agreement", "score": 26.7686519623, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [347, 362]}, {"key": "natural-resources", "type": "clause", "offset": [409, 426]}, {"key": "building-site", "type": "clause", "offset": [487, 500]}, {"key": "installation-or-assembly", "type": "definition", "offset": [518, 542]}, {"key": "supervisory-activities", "type": "definition", "offset": [555, 577]}, {"key": "in-connection", "type": "definition", "offset": [578, 591]}, {"key": "furnishing-of-services", "type": "clause", "offset": [685, 707]}, {"key": "consultancy-services", "type": "definition", "offset": [719, 739]}, {"key": "an-enterprise-of-a", "type": "clause", "offset": [744, 762]}, {"key": "contracting-state", "type": "clause", "offset": [763, 780]}, {"key": "other-personnel", "type": "clause", "offset": [802, 817]}, {"key": "other-contracting", "type": "definition", "offset": [825, 842]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [969, 995]}, {"key": "use-of-facilities", "type": "clause", "offset": [1072, 1089]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [1097, 1115]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [1148, 1168]}, {"key": "the-enterprise", "type": "clause", "offset": [1182, 1196]}, {"key": "a-stock", "type": "definition", "offset": [1221, 1228]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1435, 1456]}, {"key": "collecting-information", "type": "clause", "offset": [1593, 1615]}, {"key": "other-activity", "type": "definition", "offset": [1749, 1763]}, {"key": "of-activities", "type": "clause", "offset": [1881, 1894]}, {"key": "provided-that", "type": "definition", "offset": [1935, 1948]}, {"key": "the-fixed", "type": "clause", "offset": [1973, 1982]}, {"key": "resulting-from", "type": "definition", "offset": [2001, 2015]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [2080, 2113]}, {"key": "where-a-person", "type": "clause", "offset": [2134, 2148]}, {"key": "an-agent", "type": "clause", "offset": [2163, 2171]}, {"key": "independent-status", "type": "clause", "offset": [2178, 2196]}, {"key": "paragraph-6", "type": "definition", "offset": [2205, 2216]}, {"key": "on-behalf-of", "type": "clause", "offset": [2238, 2250]}, {"key": "authority-to", "type": "definition", "offset": [2326, 2338]}, {"key": "a-permanent", "type": "clause", "offset": [2429, 2440]}, {"key": "in-respect-of", "type": "clause", "offset": [2469, 2482]}, {"key": "the-activities", "type": "clause", "offset": [2554, 2568]}, {"key": "paragraph-4", "type": "clause", "offset": [2618, 2629]}, {"key": "other-agent", "type": "definition", "offset": [2991, 3002]}, {"key": "ordinary-course", "type": "clause", "offset": [3074, 3089]}, {"key": "the-fact", "type": "clause", "offset": [3112, 3120]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3145, 3172]}, {"key": "other-state", "type": "definition", "offset": [3307, 3318]}, {"key": "company-a", "type": "definition", "offset": [3415, 3424]}, {"key": "establishment-of-the", "type": "clause", "offset": [3435, 3455]}], "size": 597, "snippet": "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.\n2. The term \"permanent establishment\" includes especially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop, and\n(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. The term \"permanent establishment\" also includes:\n(a) a building site, a construction, installation or assembly project, or supervisory activities in connection therewith, but only where such site, project or activities last more than 12 months;\n(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State for a period or periods aggregating more than 120 days within any twelve-month period.\n4. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(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;\n(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.\n5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.\n6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.\n7. 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.", "hash": "65b6283df022075b09f6ea3de5bfafc3", "id": 1}, {"samples": [{"hash": "ia9hinPFChA", "uri": "/contracts/ia9hinPFChA#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 24.483915329, "published": true}, {"hash": "hBtakdX0mp2", "uri": "/contracts/hBtakdX0mp2#permanent-establishment", "label": "Double Taxation Agreement", "score": 19.0, "published": true}, {"hash": "gpoyOKbh6MI", "uri": "/contracts/gpoyOKbh6MI#permanent-establishment", "label": "Double Taxation Agreement", "score": 19.0, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [4, 38]}, {"key": "the-term", "type": "definition", "offset": [40, 48]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [83, 106]}, {"key": "the-business", "type": "clause", "offset": [121, 133]}, {"key": "of-management", "type": "clause", "offset": [254, 267]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [339, 354]}, {"key": "natural-resources", "type": "clause", "offset": [401, 418]}, {"key": "equipment-used", "type": "clause", "offset": [457, 471]}, {"key": "building-site", "type": "clause", "offset": [576, 589]}, {"key": "installation-project", "type": "definition", "offset": [617, 637]}, {"key": "supervisory-activities", "type": "definition", "offset": [641, 663]}, {"key": "in-connection", "type": "definition", "offset": [664, 677]}, {"key": "period-of", "type": "clause", "offset": [752, 761]}, {"key": "more-than-six-months", "type": "clause", "offset": [762, 782]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [818, 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"offset": [1917, 1931]}, {"key": "an-agent", "type": "clause", "offset": [1945, 1953]}, {"key": "independent-status", "type": "clause", "offset": [1960, 1978]}, {"key": "paragraph-7", "type": "clause", "offset": [1987, 1998]}, {"key": "contracting-state", "type": "clause", "offset": [2024, 2041]}, {"key": "on-behalf-of", "type": "clause", "offset": [2042, 2054]}, {"key": "an-enterprise-of", "type": "clause", "offset": [2055, 2071]}, {"key": "other-contracting", "type": "definition", "offset": [2076, 2093]}, {"key": "a-permanent", "type": "clause", "offset": [2141, 2152]}, {"key": "in-respect-of", "type": "clause", "offset": [2208, 2221]}, {"key": "authority-to", "type": "definition", "offset": [2353, 2365]}, {"key": "the-activities", "type": "clause", "offset": [2423, 2437]}, {"key": "paragraph-4", "type": "clause", "offset": [2487, 2498]}, {"key": "an-insurance", "type": "clause", "offset": [2925, 2937]}, {"key": "in-the-territory", "type": "clause", "offset": [3112, 3128]}, {"key": "other-state", "type": "definition", "offset": [3137, 3148]}, {"key": "other-agent", "type": "definition", "offset": [3471, 3482]}, {"key": "ordinary-course", "type": "clause", "offset": [3554, 3569]}, {"key": "meaning-of", "type": "clause", "offset": [3772, 3782]}, {"key": "the-fact", "type": "clause", "offset": [3803, 3811]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3836, 3863]}, {"key": "company-a", "type": "definition", "offset": [4106, 4115]}, {"key": "establishment-of-the", "type": "clause", "offset": [4126, 4146]}], "size": 209, "snippet": "(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.\n(2) The term \"permanent establishment\" includes especially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop;\nf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and\ng) an installation structure, or equipment used for the exploration of natural resources.\n(3) The term \u201cpermanent establishment\u201d likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months.\n(4) Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\na) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;\nb) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;\nc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\nd) the maintenance of a fixed place of business solely for the purpose of collecting information for the enterprise;\ne) 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;\nf) 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.\n(5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting 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 such a person:\na) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or\nb) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.\n(6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.\n(7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.\n(8) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.", "hash": "397dff78d053c5442588d41809232ef7", "id": 4}, {"samples": [{"hash": "epYdQXFTRlY", "uri": "/contracts/epYdQXFTRlY#permanent-establishment", "label": "Convention for the Elimination of Double Taxation", "score": 35.5975875854, "published": true}, {"hash": "blwjCd80hyB", "uri": "/contracts/blwjCd80hyB#permanent-establishment", "label": "Convention for the Elimination of Double Taxation", "score": 35.584815979, "published": true}, {"hash": "LxbhkLBbNp", "uri": "/contracts/LxbhkLBbNp#permanent-establishment", "label": "Convention for the Avoidance of Double Taxation", "score": 35.1640052795, "published": true}], "snippet_links": [{"key": "for-the-purposes-of", "type": "clause", "offset": [3, 22]}, {"key": "the-term", "type": "definition", "offset": [40, 48]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [83, 106]}, {"key": "the-business", "type": "clause", "offset": [121, 133]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [342, 357]}, {"key": "natural-resources", "type": "clause", "offset": [404, 421]}, {"key": "building-site", "type": "clause", "offset": [428, 441]}, {"key": "installation-project", "type": "definition", "offset": [461, 481]}, {"key": "a-permanent", "type": "clause", "offset": [494, 505]}, {"key": "twelve-months", "type": "definition", "offset": [547, 560]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [595, 621]}, {"key": "use-of-facilities", "type": "clause", "offset": [697, 714]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [722, 740]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [773, 793]}, {"key": "the-enterprise", "type": "clause", "offset": [807, 821]}, {"key": "a-stock", "type": "definition", "offset": [845, 852]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1058, 1079]}, {"key": "collecting-information", "type": "clause", "offset": [1215, 1237]}, {"key": "other-activity", "type": "definition", "offset": [1370, 1384]}, {"key": "of-activities", "type": "clause", "offset": [1501, 1514]}, {"key": "provided-that", "type": "definition", "offset": [1552, 1565]}, {"key": "the-fixed", "type": "clause", "offset": [1590, 1599]}, {"key": "resulting-from", "type": "definition", "offset": [1618, 1632]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [1697, 1730]}, {"key": "where-a-person", "type": "clause", "offset": [1751, 1765]}, {"key": "an-agent", "type": "clause", "offset": [1779, 1787]}, {"key": "independent-status", "type": "clause", "offset": [1794, 1812]}, {"key": "paragraph-6", "type": "definition", "offset": [1821, 1832]}, {"key": "on-behalf-of", "type": "clause", "offset": [1853, 1865]}, {"key": "contracting-state", "type": "clause", "offset": [1920, 1937]}, {"key": "authority-to", "type": "definition", "offset": [1941, 1953]}, {"key": "in-respect-of", "type": "clause", "offset": [2084, 2097]}, {"key": "the-activities", "type": "clause", "offset": [2169, 2183]}, {"key": "paragraph-4", "type": "clause", "offset": [2233, 2244]}, {"key": "other-agent", "type": "definition", "offset": [2606, 2617]}, {"key": "ordinary-course", "type": "clause", "offset": [2689, 2704]}, {"key": "the-fact", "type": "clause", "offset": [2727, 2735]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [2760, 2787]}, {"key": "other-contracting", "type": "definition", "offset": [2860, 2877]}, {"key": "other-state", "type": "definition", "offset": [2922, 2933]}, {"key": "company-a", "type": "definition", "offset": [3030, 3039]}, {"key": "establishment-of-the", "type": "clause", "offset": [3050, 3070]}], "size": 530, "snippet": "1. For the purposes of this Convention, the term \u201cpermanent establishment\u201d means a fixed place of business through which the business of an enterprise is wholly or partly carried on.\n2. The term \u201cpermanent establishment\u201d includes especially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop; and\nf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.\n4. Notwithstanding the preceding provisions of this Article, the term \u201cpermanent establishment\u201d shall be deemed not to include:\na) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\nb) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\nc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\nd) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;\ne) 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;\nf) 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.\n5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.\n6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.\n7. 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.", "hash": "f5d9ee51b65c4f605d66c42fd1aba243", "id": 2}, {"samples": [{"hash": "gl5AsS26jMm", "uri": "/contracts/gl5AsS26jMm#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 32.5352668762, "published": true}, {"hash": "f7qyB3hrZpR", "uri": "/contracts/f7qyB3hrZpR#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 30.3708992004, "published": true}, {"hash": "YyP8WpcQPv", "uri": "/contracts/YyP8WpcQPv#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.7686519623, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "not-limited", "type": "clause", "offset": [247, 258]}, {"key": "of-management", "type": "clause", "offset": [275, 288]}, {"key": "sales-outlet", "type": "definition", "offset": [340, 352]}, {"key": "for-purposes", "type": "clause", "offset": [420, 432]}, {"key": "paragraph-5", "type": "definition", "offset": [446, 457]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [478, 493]}, {"key": "natural-resources", "type": "clause", "offset": [526, 543]}, {"key": "building-site", "type": "clause", "offset": [604, 617]}, {"key": "installation-or-assembly", "type": "definition", "offset": [638, 662]}, {"key": "more-than-six-months", "type": "clause", "offset": [781, 801]}, {"key": "furnishing-of-services", "type": "clause", "offset": [838, 860]}, {"key": "consultancy-services", "type": "definition", "offset": [872, 892]}, {"key": "contracting-state", "type": "clause", "offset": [913, 930]}, {"key": "other-personnel", "type": "clause", "offset": [952, 967]}, {"key": "an-enterprise-of-a", "type": "clause", "offset": [972, 990]}, {"key": "a-permanent", "type": "clause", "offset": [1033, 1044]}, {"key": "other-contracting", "type": "definition", "offset": [1066, 1083]}, {"key": "supervisory-activities", "type": "definition", "offset": [1107, 1129]}, {"key": "in-connection-with", "type": "clause", "offset": [1247, 1265]}, {"key": "use-of-facilities", "type": "clause", "offset": [1480, 1497]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [1505, 1523]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [1546, 1566]}, {"key": "the-enterprise", "type": "clause", "offset": [1580, 1594]}, {"key": "a-stock", "type": "definition", "offset": [1619, 1626]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1823, 1844]}, {"key": "collecting-information", "type": "clause", "offset": [1981, 2003]}, {"key": "supply-of-information", "type": "clause", "offset": [2121, 2142]}, {"key": "scientific-research", "type": "clause", "offset": [2148, 2167]}, {"key": "similar-activities", "type": "clause", "offset": [2175, 2193]}, {"key": "a-person", "type": "definition", "offset": [2265, 2273]}, {"key": "on-behalf-of", "type": "clause", "offset": [2304, 2316]}, {"key": "independent-status", "type": "clause", "offset": [2389, 2407]}, {"key": "paragraph-7", "type": "clause", "offset": [2416, 2427]}, {"key": "authority-to", "type": "definition", "offset": [2613, 2625]}, {"key": "contracts-for", "type": "clause", "offset": [2635, 2648]}, {"key": "exercise-of", "type": "clause", "offset": [2691, 2702]}, {"key": "purchase-of-goods", "type": "clause", "offset": [2736, 2753]}, {"key": "other-enterprise", "type": "clause", "offset": [3126, 3142]}, {"key": "controlling-interest", "type": "clause", "offset": [3178, 3198]}, {"key": "other-agent", "type": "definition", "offset": [3465, 3476]}, {"key": "broker-or-agent", "type": "clause", "offset": [3514, 3529]}, {"key": "ordinary-course", "type": "clause", "offset": [3547, 3562]}, {"key": "with-respect-to", "type": "clause", "offset": [3590, 3605]}, {"key": "other-state", "type": "definition", "offset": [3769, 3780]}, {"key": "an-employee", "type": "definition", "offset": [3825, 3836]}, {"key": "not-an-agent", "type": "clause", "offset": [3879, 3891]}, {"key": "the-fact", "type": "clause", "offset": [3946, 3954]}, {"key": "company-a", "type": "definition", "offset": [4249, 4258]}, {"key": "establishment-of-the", "type": "clause", "offset": [4269, 4289]}], "size": 176, "snippet": "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.\n2. The term \"permanent establishment\" includes especially but is not limited to:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a store or other sales outlet;\n(e) a factory;\n(f) a workshop;\n(g) a warehouse, except where used for purposes mentioned in paragraph 5; and\n(h) a mine, an oil or gas well, a quarry or any other place of natural resources.\n3. The term \"permanent establishment\" also includes:\n(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;\n(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.\n4. 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 a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.\n5. The term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise.\n6. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -\n(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or\n(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or\n(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.\n7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.\n8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.\n9. 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.", "hash": "59f2b18f73b6beab42b4ab0aad65c289", "id": 5}, {"samples": [{"hash": "8y8UPoIKJHo", "uri": "/contracts/8y8UPoIKJHo#permanent-establishment", "label": "Double Taxation Agreement", "score": 32.376499176, "published": true}, {"hash": "fC3REqJjsNB", "uri": "/contracts/fC3REqJjsNB#permanent-establishment", "label": "Double Taxation Agreement", "score": 26.6892547607, "published": true}, {"hash": "icsFAcE8TNH", "uri": "/contracts/icsFAcE8TNH#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [258, 271]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [348, 363]}, {"key": "natural-resources", "type": "clause", "offset": [410, 427]}, {"key": "building-site", "type": "clause", "offset": [439, 452]}, {"key": "installation-or-assembly", "type": "definition", "offset": [470, 494]}, {"key": "use-of-facilities", "type": "clause", "offset": [619, 636]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [644, 662]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [695, 715]}, {"key": "the-enterprise", "type": "clause", "offset": [729, 743]}, {"key": "a-stock", "type": "definition", "offset": [768, 775]}, {"key": "purpose-of-processing", "type": "clause", "offset": [982, 1003]}, {"key": "collecting-information", "type": "clause", "offset": [1141, 1163]}, {"key": "other-activity", "type": "definition", "offset": [1297, 1311]}, {"key": "an-enterprise-of-a", "type": "clause", "offset": [1356, 1374]}, {"key": "contracting-state", "type": "clause", "offset": [1375, 1392]}, {"key": "a-permanent", "type": "clause", "offset": [1417, 1428]}, {"key": "other-contracting", "type": "definition", "offset": [1450, 1467]}, {"key": "supervisory-activities", "type": "definition", "offset": [1491, 1513]}, {"key": "other-state", "type": "definition", "offset": [1522, 1533]}, {"key": "in-connection-with", "type": "clause", "offset": [1557, 1575]}, {"key": "where-a-person", "type": "clause", "offset": [1694, 1708]}, {"key": "other-agent", "type": "definition", "offset": [1763, 1774]}, {"key": "independent-status", "type": "clause", "offset": [1781, 1799]}, {"key": "paragraph-6", "type": "definition", "offset": [1808, 1819]}, {"key": "on-behalf-of", "type": "clause", "offset": [1862, 1874]}, {"key": "authority-to", "type": "definition", "offset": [2098, 2110]}, {"key": "purchase-of-goods", "type": "clause", "offset": [2202, 2219]}, {"key": "ordinary-course", "type": "clause", "offset": [2735, 2750]}, {"key": "the-activities", "type": "clause", "offset": [2784, 2798]}, {"key": "an-agent", "type": "clause", "offset": [2807, 2815]}, {"key": "the-transactions", "type": "clause", "offset": [2946, 2962]}, {"key": "the-agent-and-the", "type": "clause", "offset": [2971, 2988]}, {"key": "the-fact", "type": "clause", "offset": [3048, 3056]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3081, 3108]}, {"key": "company-a", "type": "definition", "offset": [3351, 3360]}, {"key": "establishment-of-the", "type": "clause", "offset": [3371, 3391]}], "size": 89, "snippet": "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.\n2. The term \"permanent establishment\" shall include especially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop;\n(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and\n(g) a building site or construction, installation or assembly project, which exists for more than 6 months.\n3. The term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(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.\n4. 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.\n5. 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:\n(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\n(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.\n6. 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\u2019s length conditions.\n7. 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.", "hash": "690a8d9782803ac947020bfe0bfd1820", "id": 9}, {"samples": [{"hash": "ezGyj68TU0f", "uri": "/contracts/ezGyj68TU0f#permanent-establishment", "label": "Convention for the Avoidance of Double Taxation", "score": 27.9184303284, "published": true}, {"hash": "fo4I2em6kKN", "uri": "/contracts/fo4I2em6kKN#permanent-establishment", "label": "Convention for the Avoidance of Double Taxation", "score": 24.5071868896, "published": true}, {"hash": "c2we6cRF3Nt", "uri": "/contracts/c2we6cRF3Nt#permanent-establishment", "label": "Convention for the Avoidance of Double Taxation", "score": 24.5071868896, "published": true}], "snippet_links": [{"key": "for-the-purposes-of", "type": "clause", "offset": [3, 22]}, {"key": "the-term", "type": "definition", "offset": [40, 48]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [83, 106]}, {"key": "the-business", "type": "clause", "offset": [121, 133]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [342, 357]}, {"key": "natural-resources", "type": "clause", "offset": [404, 421]}, {"key": "building-site", "type": "clause", "offset": [428, 441]}, {"key": "installation-project", "type": "definition", "offset": [471, 491]}, {"key": "a-permanent", "type": "clause", "offset": [565, 576]}, {"key": "period-of", "type": "clause", "offset": [642, 651]}, {"key": "more-than-six-months", "type": "clause", "offset": [652, 672]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [707, 733]}, {"key": "use-of-facilities", "type": "clause", "offset": [809, 826]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [834, 852]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [885, 905]}, {"key": "the-enterprise", "type": "clause", "offset": [919, 933]}, {"key": "a-stock", "type": "definition", "offset": [957, 964]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1170, 1191]}, {"key": "collecting-information", "type": "clause", "offset": [1327, 1349]}, {"key": "other-activity", "type": "definition", "offset": [1482, 1496]}, {"key": "of-activities", "type": "clause", "offset": [1613, 1626]}, {"key": "provided-that", "type": "definition", "offset": [1665, 1678]}, {"key": "the-fixed", "type": "clause", "offset": [1703, 1712]}, {"key": "resulting-from", "type": "definition", "offset": [1731, 1745]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [1810, 1843]}, {"key": "where-a-person", "type": "clause", "offset": [1864, 1878]}, {"key": "an-agent", "type": "clause", "offset": [1892, 1900]}, {"key": "independent-status", "type": "clause", "offset": [1907, 1925]}, {"key": "paragraph-6", "type": "definition", "offset": [1934, 1945]}, {"key": "on-behalf-of", "type": "clause", "offset": [1966, 1978]}, {"key": "contracting-state", "type": "clause", "offset": [2033, 2050]}, {"key": "authority-to", "type": "definition", "offset": [2054, 2066]}, {"key": "in-respect-of", "type": "clause", "offset": [2197, 2210]}, {"key": "the-activities", "type": "clause", "offset": [2282, 2296]}, {"key": "paragraph-4", "type": "clause", "offset": [2346, 2357]}, {"key": "other-agent", "type": "definition", "offset": [2719, 2730]}, {"key": "ordinary-course", "type": "clause", "offset": [2802, 2817]}, {"key": "meaning-of", "type": "clause", "offset": [3020, 3030]}, {"key": "the-fact", "type": "clause", "offset": [3050, 3058]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3083, 3110]}, {"key": "other-contracting", "type": "definition", "offset": [3183, 3200]}, {"key": "other-state", "type": "definition", "offset": [3245, 3256]}, {"key": "company-a", "type": "definition", "offset": [3353, 3362]}, {"key": "establishment-of-the", "type": "clause", "offset": [3373, 3393]}], "size": 92, "snippet": "1. For the purposes of this Convention, the term \"permanent establishment\" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.\n2. The term \"permanent establishment\" includes especially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop; and\nf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected therewith constitutes a permanent establishment only if such site, project or activity lasts for a period of more than six months.\n4. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\na) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\nb) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\nc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\nd) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;\ne) 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;\nf) 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.\n5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.\n6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.\n7. 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.", "hash": "98ef0d0189874bdc579fceb4ef2f9932", "id": 8}, {"samples": [{"hash": "3kxRSE30q5i", "uri": "/contracts/3kxRSE30q5i#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.5811080933, "published": true}, {"hash": "l1Izl8iM4J8", "uri": "/contracts/l1Izl8iM4J8#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 22.7573890686, "published": true}, {"hash": "3l5Tjzy73sF", "uri": "/contracts/3l5Tjzy73sF#permanent-establishment", "label": "Double Taxation Avoidance Agreement", "score": 22.7573890686, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [347, 362]}, {"key": "natural-resources", "type": "clause", "offset": [409, 426]}, {"key": "building-site", "type": "clause", "offset": [487, 500]}, {"key": "installation-or-assembly", "type": "definition", "offset": [518, 542]}, {"key": "supervisory-activities", "type": "definition", "offset": [555, 577]}, {"key": "furnishing-of-services", "type": "clause", "offset": [686, 708]}, {"key": "consultancy-services", "type": "definition", "offset": [720, 740]}, {"key": "an-enterprise-of-a", "type": "clause", "offset": [745, 763]}, {"key": "contracting-state", "type": "clause", "offset": [764, 781]}, {"key": "other-personnel", "type": "clause", "offset": [803, 818]}, {"key": "the-enterprise", "type": "clause", "offset": [830, 844]}, {"key": "other-contracting", "type": "definition", "offset": [962, 979]}, {"key": "days-in", "type": "definition", "offset": [1036, 1043]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [1102, 1128]}, {"key": "use-of-facilities", "type": "clause", "offset": [1205, 1222]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [1230, 1248]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [1281, 1301]}, {"key": "a-stock", "type": "definition", "offset": [1354, 1361]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1568, 1589]}, {"key": "collecting-information", "type": "clause", "offset": [1726, 1748]}, {"key": "other-activity", "type": "definition", "offset": [1882, 1896]}, {"key": "of-activities", "type": "clause", "offset": [2014, 2027]}, {"key": "provided-that", "type": "definition", "offset": [2068, 2081]}, {"key": "the-fixed", "type": "clause", "offset": [2106, 2115]}, {"key": "resulting-from", "type": "definition", "offset": [2134, 2148]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [2213, 2246]}, {"key": "where-a-person", "type": "clause", "offset": [2267, 2281]}, {"key": "an-agent", "type": "clause", "offset": [2295, 2303]}, {"key": "independent-status", "type": "clause", "offset": [2310, 2328]}, {"key": "paragraph-6", "type": "definition", "offset": [2337, 2348]}, {"key": "on-behalf-of", "type": "clause", "offset": [2369, 2381]}, {"key": "authority-to", "type": "definition", "offset": [2457, 2469]}, {"key": "a-permanent", "type": "clause", "offset": [2560, 2571]}, {"key": "in-respect-of", "type": "clause", "offset": [2600, 2613]}, {"key": "the-activities", "type": "clause", "offset": [2685, 2699]}, {"key": "paragraph-4", "type": "clause", "offset": [2749, 2760]}, {"key": "other-agent", "type": "definition", "offset": [3122, 3133]}, {"key": "ordinary-course", "type": "clause", "offset": [3205, 3220]}, {"key": "the-fact", "type": "clause", "offset": [3243, 3251]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3276, 3303]}, {"key": "other-state", "type": "definition", "offset": [3438, 3449]}, {"key": "company-a", "type": "definition", "offset": [3546, 3555]}, {"key": "establishment-of-the", "type": "clause", "offset": [3566, 3586]}], "size": 81, "snippet": "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.\n2. The term \"permanent establishment\" includes especially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop; and\n(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. The term \"permanent establishment\" also includes:\n(a) a building site, a construction, installation or assembly project, or supervisory activities connected therewith, but only where such site, project or activities lasts for more than 12 months;\n(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 183 days in any twelve-month period.\n4. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(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;\n(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.\n5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.\n6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.\n7. 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.", "hash": "c5ac40e5dffa25541df8fe44d19e822f", "id": 10}, {"samples": [{"hash": "lpUQaZuVuBw", "uri": "/contracts/lpUQaZuVuBw#permanent-establishment", "label": "Double Taxation Agreement", "score": 24.6016426086, "published": true}, {"hash": "jOocn50W5Th", "uri": "/contracts/jOocn50W5Th#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 19.0, "published": true}, {"hash": "fMszDsHGSWb", "uri": "/contracts/fMszDsHGSWb#permanent-establishment", "label": "Agreement for the Avoidance of Double Taxation", "score": 19.0, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "a-permanent", "type": "clause", "offset": [349, 360]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [398, 413]}, {"key": "natural-resources", "type": "clause", "offset": [460, 477]}, {"key": "building-site", "type": "clause", "offset": [540, 553]}, {"key": "installation-project", "type": "definition", "offset": [583, 603]}, {"key": "in-connection", "type": "definition", "offset": [632, 645]}, {"key": "period-of", "type": "clause", "offset": [716, 725]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [779, 805]}, {"key": "use-of-facilities", "type": "clause", "offset": [882, 899]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [907, 925]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [948, 968]}, {"key": "the-enterprise", "type": "clause", "offset": [982, 996]}, {"key": "a-stock", "type": "definition", "offset": [1021, 1028]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1225, 1246]}, {"key": "collecting-information", "type": "clause", "offset": [1383, 1405]}, {"key": "supply-of-information", "type": "clause", "offset": [1523, 1544]}, {"key": "scientific-research", "type": "clause", "offset": [1550, 1569]}, {"key": "similar-activities", "type": "clause", "offset": [1577, 1595]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [1667, 1700]}, {"key": "where-a-person", "type": "clause", "offset": [1721, 1735]}, {"key": "an-agent", "type": "clause", "offset": [1748, 1756]}, {"key": "independent-status", "type": "clause", "offset": [1763, 1781]}, {"key": "paragraph-6", "type": "definition", "offset": [1790, 1801]}, {"key": "contracting-state", "type": "clause", "offset": [1826, 1843]}, {"key": "on-behalf-of", "type": "clause", "offset": [1844, 1856]}, {"key": "other-contracting", "type": "definition", "offset": [1878, 1895]}, {"key": "in-respect-of", "type": "clause", "offset": [2010, 2023]}, {"key": "authority-to", "type": "definition", "offset": [2156, 2168]}, {"key": "the-activities", "type": "clause", "offset": [2226, 2240]}, {"key": "paragraph-4", "type": "clause", "offset": [2290, 2301]}, {"key": "other-enterprises", "type": "clause", "offset": [2796, 2813]}, {"key": "controlling-interest", "type": "clause", "offset": [2851, 2871]}, {"key": "an-enterprise-of-a", "type": "clause", "offset": [2882, 2900]}, {"key": "other-state", "type": "definition", "offset": [3050, 3061]}, {"key": "other-agent", "type": "definition", "offset": [3112, 3123]}, {"key": "provided-that", "type": "definition", "offset": [3150, 3163]}, {"key": "ordinary-course", "type": "clause", "offset": [3195, 3210]}, {"key": "meaning-of", "type": "clause", "offset": [3413, 3423]}, {"key": "the-fact", "type": "clause", "offset": [3443, 3451]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [3476, 3503]}, {"key": "company-a", "type": "definition", "offset": [3746, 3755]}, {"key": "establishment-of-the", "type": "clause", "offset": [3766, 3786]}], "size": 176, "snippet": "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.\n2. The term \"permanent establishment\" includes especially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop;\n(f) a warehouse;\n(g) a permanent sales exhibition; and\n(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. The term \"permanent establishment\" likewise encompasses a building site, a construction, assembly or installation project or any supervisory activity in connection therewith, but only where such site, project or activity exists for a period of more than 183 days.\n4. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise.\n5. Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting 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 such a person:\n(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph;\n(b) has no such authority but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or\n(c) habitually secures order in the first-mentioned State exclusively or almost exclusively for the enterprise itself or for such other enterprises which are controlled by it or have a controlling interest in it.\n6. 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, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.\n7. 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.", "hash": "f99f4d737185cb415a351629a06a8a0e", "id": 6}, {"samples": [{"hash": "iqu2VQIoVkA", "uri": "/contracts/iqu2VQIoVkA#permanent-establishment", "label": "Double Taxation Agreement", "score": 32.8309020996, "published": true}, {"hash": "7IdYbrx9nei", "uri": "/contracts/7IdYbrx9nei#permanent-establishment", "label": "Double Taxation Agreement", "score": 32.012752533, "published": true}, {"hash": "fegSfxKIriS", "uri": "/contracts/fegSfxKIriS#permanent-establishment", "label": "Double Taxation Avoidance Agreement", "score": 21.0, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "fixed-place-of-business", "type": "definition", "offset": [82, 105]}, {"key": "the-business", "type": "clause", "offset": [120, 132]}, {"key": "of-management", "type": "clause", "offset": [253, 266]}, {"key": "oil-or-gas-well", "type": "definition", "offset": [347, 362]}, {"key": "natural-resources", "type": "clause", "offset": [409, 426]}, {"key": "building-site", "type": "clause", "offset": [433, 446]}, {"key": "installation-or-assembly", "type": "definition", "offset": [466, 490]}, {"key": "a-permanent", "type": "clause", "offset": [511, 522]}, {"key": "more-than-six-months", "type": "clause", "offset": [554, 574]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [609, 635]}, {"key": "use-of-facilities", "type": "clause", "offset": [712, 729]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [737, 755]}, {"key": "goods-or-merchandise", "type": "definition", "offset": [788, 808]}, {"key": "the-enterprise", "type": "clause", "offset": [822, 836]}, {"key": "a-stock", "type": "definition", "offset": [861, 868]}, {"key": "purpose-of-processing", "type": "clause", "offset": [1075, 1096]}, {"key": "collecting-information", "type": "clause", "offset": [1233, 1255]}, {"key": "other-activity", "type": "definition", "offset": [1389, 1403]}, {"key": "of-activities", "type": "clause", "offset": [1521, 1534]}, {"key": "provided-that", "type": "definition", "offset": [1581, 1594]}, {"key": "the-fixed", "type": "clause", "offset": [1619, 1628]}, {"key": "resulting-from", "type": "definition", "offset": [1647, 1661]}, {"key": "notwithstanding-the-provisions-of", "type": "clause", "offset": [1726, 1759]}, {"key": "where-a-person", "type": "clause", "offset": [1786, 1800]}, {"key": "an-agent", "type": "clause", "offset": [1814, 1822]}, {"key": "independent-status", "type": "clause", "offset": [1829, 1847]}, {"key": "paragraph-6", "type": "definition", "offset": [1856, 1867]}, {"key": "on-behalf-of", "type": "clause", "offset": [1894, 1906]}, {"key": "contracting-state", "type": "clause", "offset": [1961, 1978]}, {"key": "authority-to", "type": "definition", "offset": [1982, 1994]}, {"key": "in-respect-of", "type": "clause", "offset": [2125, 2138]}, {"key": "the-activities", "type": "clause", "offset": [2210, 2224]}, {"key": "paragraph-4", "type": "clause", "offset": [2274, 2285]}, {"key": "other-agent", "type": "definition", "offset": [2647, 2658]}, {"key": "ordinary-course", "type": "clause", "offset": [2730, 2745]}, {"key": "the-fact", "type": "clause", "offset": [2768, 2776]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [2801, 2828]}, {"key": "other-contracting", "type": "definition", "offset": [2901, 2918]}, {"key": "other-state", "type": "definition", "offset": [2962, 2973]}, {"key": "company-a", "type": "definition", "offset": [3070, 3079]}, {"key": "establishment-of-the", "type": "clause", "offset": [3090, 3110]}], "size": 146, "snippet": "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.\n2. The term \"permanent establishment\" includes especially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop; and\n(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.\n3. A building site or construction or installation or assembly project constitutes a permanent establishment only if it lasts more than six months.\n4. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include:\n(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;\n(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;\n(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;\n(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;\n(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) above, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.\n5. Notwithstanding the provisions of paragraphs 1 and 2 above, where a person - other than an agent of an independent status to whom paragraph 6 below applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 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.\n6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.\n7. 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.", "hash": "aa143b6be6d34ab5db355ea4706ce66e", "id": 7}], "next_curs": "CmASWmoVc35sYXdpbnNpZGVyY29udHJhY3RzcjwLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IiBwZXJtYW5lbnQtZXN0YWJsaXNobWVudCMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"size": 3680, "title": "PERMANENT ESTABLISHMENT", "parents": [["scope-of-the-convention", "Scope of the Convention"], ["tax-matters", "Tax Matters"], ["taxes", "Taxes"], ["scope-of-the-agreement", "Scope of the Agreement"], ["representations-and-warranties-of-the-company", "REPRESENTATIONS AND WARRANTIES OF THE COMPANY"]], "children": [["", ""], ["an-office", "an office;"], ["where", "Where"], ["entry-into-effect-of-the-mli", "Entry into effect of the MLI"], ["deletion-and-replacement-of-the-preamble", "Deletion and replacement of the Preamble"]], "id": "permanent-establishment", "related": [["establishment", "Establishment", "Establishment"], ["establishment-of-service", "Establishment of Service", "Establishment of Service"], ["permanent-layoff", "Permanent Layoff", "Permanent Layoff"], ["establishment-of-series", "Establishment of Series", "Establishment of Series"], ["permanent-vacancies", "Permanent Vacancies", "Permanent Vacancies"]], "related_snippets": [], "updated": "2026-02-25T05:25:33+00:00", "also_ask": [], "drafting_tip": "Define 'permanent establishment' precisely to avoid ambiguity; specify relevant activities and thresholds to ensure clarity; align with tax authority definitions to ensure enforceability.", "explanation": "The Permanent Establishment clause defines the circumstances under which a business presence in a foreign country is considered substantial enough to be subject to local taxation. Typically, this involves having a fixed place of business, such as an office, branch, or factory, or conducting business activities through employees or agents in that country for a significant period. By clearly outlining what constitutes a permanent establishment, this clause helps determine tax obligations and prevents disputes over cross-border taxation."}, "json": true, "cursor": ""}}