an office; a factory;
an office; a store or other sales outlet;
an office;. (3) Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
a) the maintenance of a fixed place of business solely for the purpose of collecting information for the bank;
b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the bank, any other activity of a preparatory or auxiliary character;
c) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) and b), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(4) Notwithstanding the provisions of paragraphs 1 and 2, where an agent (other than an agent of an independent status to whom paragraph 5 applies) is acting on behalf of a bank and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the bank, that bank shall be deemed to have a permanent establishment in that State in respect of any activities which that agent undertakes for the bank, unless the activities of such agent are limited to those mentioned in paragraph 3 which, if exercised through a fixed place, would not make this fixed place a permanent establishment under the provisions of that paragraph.
(5) A bank 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 agents are acting in the ordinary course of their business.
(6) The fact that a bank which is a resident of a Contracting State controls or is controlled by a bank 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 bank a permanent establishment of the other.
Article 6 Charging rights on permanent establishments
(1) A bank of a Contracting State shall be subject to the bank levy only of that State unless the bank carries on business in the other Contracting State through a permanent establishment situated therein. If the bank carries on business as aforesaid, the bank may also be charged in the other Contracting State in respect of that permanent establishment.
(2) Paragraph 1) shall not be construed as preventing the application of a bank levy where such levy is ...
an office;. 4) a factory;
5) a workshop; and
an office;. A sales outlet.
