Common use of OFFSHORE ACTIVITIES Clause in Contracts

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision of this Convention. 2. A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or fixed base situated therein. 3. The provisions of paragraph 2 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve month period commencing or ending in the fiscal year concerned. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or persons. 4. Salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed in that other State, be taxed in that other State provided that the employment offshore is carried on for at least 30 days in any twelve month period commencing or ending in the fiscal year concerned. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision of this Convention. 2. A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or fixed base situated therein. 3. The provisions of paragraph 2 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve month period commencing or ending in the fiscal year concerned. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or persons. 4. Salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed in that other State, be taxed in that other State provided that the employment offshore is carried on for at least 30 days in any twelve month period commencing or ending in the fiscal year concerned. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; , or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; , or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision the provisions of Articles 4 to 20 of this Convention.Convention.‌‌‌‌‌‌‌‌‌‌‌‌ 2. A person who is a resident of a Contracting State and carries on activities offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed [*52] sea bed and subsoil sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article4, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or a fixed base situated therein. 3. The provisions of paragraph 2 shall not apply apply, where the activities are carried on for a period or periods not exceeding in the aggregate 30 days in the aggregate in any twelve twelve-month period commencing or ending in the fiscal year concernedperiod. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons. 4. SalariesHowever, the provisions of this Article shall not apply to: a) one or any combination of the activities mentioned in paragraph 4 of Article 5 (Permanent Establishment); [*53] b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships; or c) the transport of supplies or personnel by ships or aircraft in international traffic. 5. a) Subject to subparagraph b) of this paragraph, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed sea bed and subsoil sub-soil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State provided that if the employment offshore is carried on offshore for at least an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve month period commencing or ending in the fiscal year concernedperiod. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision the provisions of Articles 5 to 20 of this Convention. 2. A person who is a resident of a Contracting State and carries on activities offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed and or subsoil and or their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or fixed base situated therein. 3. The provisions of paragraph 2 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve month months period commencing or ending in the fiscal year concerned. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons. 4. SalariesProfits derived by a person who is a resident of a Contracting State from the transportation of supplies or personnel to a location, or between locations, where activities in connectionwith the exploration or exploitation of the seabed or subsoil or their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in that State. 5. a) Subject to sub-paragraph b) of this paragraph, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and or subsoil and or their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and provided that the employment offshore is carried on for at least a period or periods not exceeding in the aggregate 30 days in any twelve twelve- month period commencing or ending in the fiscal year concerned. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision the provisions of Articles 4 to 20 of this Convention. 2. A person who is a resident of a Contracting State and carries on activities offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed sea bed and subsoil sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article4, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or a fixed base situated therein. 3. The provisions of paragraph 2 shall not apply apply, where the activities are carried on for a period or periods not exceeding in the aggregate 30 days in the aggregate in any twelve twelve-month period commencing or ending in the fiscal year concernedperiod. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons. 4. SalariesHowever, the provisions of this Article shall not apply to: a) one or any combination of the activities mentioned in paragraph 4 of Article 5 (Permanent Establishment); b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships; or c) the transport of supplies or personnel by ships or aircraft in international traffic. 5. a) Subject to subparagraph b) of this paragraph, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed sea bed and subsoil sub-soil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State provided that if the employment offshore is carried on offshore for at least an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve month period commencing or ending in the fiscal year concernedperiod. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.

OFFSHORE ACTIVITIES. 1. The provisions of this Article shall apply notwithstanding any other provision the provisions of Articles 4 to 20 of this Convention. 2. A person who is a resident of a Contracting State and carries on activities offshore activities in the other Contracting State in connection with the exploration or exploitation of the seabed sea bed and subsoil sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article4, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or a fixed base situated therein. 3. The provisions of paragraph 2 shall not apply apply, where the activities are carried on for a period or periods not exceeding in the aggregate 30 days in the aggregate in any twelve twelve-month period commencing or ending in the fiscal year concernedperiod. However, for the purposes of this paragraph: a) activities carried on by a person who is associated with another person shall be regarded as carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities; b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons. 4. SalariesHowever, the provisions of this Article shall not apply to: a) one or any combination of the activities mentioned in paragraph 4 of Article 5 (Permanent Establishment); b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships; or c) the transport of supplies or personnel by ships or aircraft in international traffic. 5. a) Subject to subparagraph b) of this paragraph, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed sea bed and subsoil sub-soil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State provided that if the employment offshore is carried on offshore for at least an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve twelve- month period commencing or ending in the fiscal year concernedperiod. 5. Gains derived by a resident of a Contracting State from the alienation of: a) rights relating to exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State on any interest therein; or b) property situated in the other Contracting State and used in connection with such exploration or exploitation in that State; or c) shares deriving the greater part of their value directly or indirectly from rights and property referred to in sub-paragraphs a) and b), may be taxed in that other State.