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" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term "permanent establishment" also includes: (a) a building site or construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month period; (b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days 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, 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; (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. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company 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 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State for a period or periods aggregating more than 183 120 days 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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise directly or through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting Party for a period or periods aggregating more than 183 days 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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State Party in respect of any activities which that person undertakes for the enterprise, 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, site or project or activities continue lasts for a period or periods aggregating more than 6 months within any twelve-month period9 months;
(b) the furnishing of services, including consultancy services, by a resident 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 within in any twelve12-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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction or installation or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating if it lasts more than 6 months within any twelve-month periodtwelve months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State for a period or periods aggregating more than 183 days six months within any twelve-month period.
4. (a) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall 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 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 charactercharacter for the enterprise;
(fvi) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (ai) to (ev), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(b) For the purposes of sub-paragraphs (a)(i) and (a)(ii), the term "delivery" means the mere delivery of goods provided that it is not regular and not accompanied with sales.
5. Notwithstanding A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an applies, shall be deemed to be a permanent establishment for the enterprise and in the first- mentioned Contracting State if:-
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a 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
(b) he habitually maintains in the name 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, 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site or site, a construction or assembly or installation project or supervisory activities in connection therewith, therewith but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period3 months;
(bh) installation or the furnishing provision of services, including consultancy services, by a resident supervisory activities in connection therewith incidental to the sale of a Contracting State through employees machinery or other personnel engaged by equipment where the enterprise charges payable for a period such installation or periods aggregating more than 183 days within any twelveequipment exceeds 10% of the free-month periodon-board sales price of the machinery or equipment.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display 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 4. The term "permanent establishment" shall include a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided used as a sales outlet notwithstanding the fact that the overall activity of the such fixed place of business resulting from is otherwise maintained for any of the activities mentioned in paragraph 3 of this combination is of a preparatory or auxiliary characterArticle.
5. Notwithstanding the provisions An enterprise 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.
6. An enterprise shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business.
6. A person (other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply), who acts in a Contracting State on behalf of an enterprise of the other Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if:
(a) such a person has, and habitually exercises in that Contracting State, an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for that enterprise; or
(b) such a person habitually secures orders for the sale of goods or merchandise in the first-mentioned Contracting State exclusively or almost exclusively 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.
7. The Subject to the preceding provisions of this Article 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 5 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Avoidance of 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 enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;months.
(b) an installation, drilling rig or ship used for the exploration of natural resources, but only if so used for a period of more than three months; and
(c) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days 6 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, 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;
(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.
5. Notwithstanding A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2, where a person -- other Contracting State-other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and –shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed unless his activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: Double Taxation Avoidance Agreement, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) includes a building site or construction or site, a construction, assembly or installation project project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month period12 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 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 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 scientific research or 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), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would will not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) includes a building site or construction site, a construction, installation or assembly or installation project project, or supervisory activities in connection connected therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days 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, 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site site, a construction, assembly, installation or construction or assembly or installation dredging project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating lasts more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only if 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 183 365 days within in any twelve15-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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 5 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the enterprise same or a connected project) within the Contracting State for a period or periods aggregating more than 183 days 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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- --- other than an agent of an independent status to whom paragraph 6 applies -- --- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting 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.
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 either company a permanent establishment of the other.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation 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" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a farm or plantation; and
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating lasts more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State directly or through employees or other personnel engaged by the enterprise for such purpose, but only if 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 183 365 days within any twelve15-month period.
4. Notwithstanding the preceding provisions of this Article, the The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display 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 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 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are person is acting in the ordinary course of their his business.
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 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 nine months within any twelve-month period;in the calendar year concerned; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue within the country for a period or periods aggregating more than 183 days within any twelve-month periodsix months in the calendar year concerned.
(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, 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;
(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.
(5. ) Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includes:
(a) a building site or construction or installation or assembly or installation project project, or supervisory activities in connection services connected therewith, but only where if such sitesite or project lasts for more than 12 months, project or activities such services continue for a period or periods aggregating more than 6 months within any twelve-month period;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 lasts for more than 12 months, or such services continue for more than 12 months.
(b4) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days 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, 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;
(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.
(5. ) Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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 either company a permanent establishment of the other.
Appears in 5 contracts
Samples: Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project or supervisory activities in connection therewithproject, but only where if such site, site or project or activities continue is continued for a period or periods aggregating more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within in any twelve-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, 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 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" includes especiallyespecially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
e) a factory;
(ef) a workshop;
g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(fh) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site site, or construction a construction, installation or assembly or installation project or supervisory activities in connection therewithproject, but only where if such site, site or project or activities continue is continued for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within three months in any twelve12-month period.
4. Notwithstanding An enterprise of a Contracting State shall be deemed to have a permanent establishment in the preceding provisions other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 months in connection with a construction, installation or assembly project or any combination of this Article, the them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include: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 enterprisesupply of information, any other activity of for scientific research or for similar activities which have a preparatory or auxiliary character;character for the enterprise.
(f) the maintenance 6. A person acting in a Contracting State on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity an enterprise of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a 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
b) he habitually maintains in the name 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, that enterprise shall be deemed to have a permanent establishment ; or
c) he habitually secures orders in that the first-mentioned Contracting State in respect of any activities which that person undertakes wholly or almost wholly for the enterprise, unless the activities of such person are limited to those mentioned enterprise itself or for any other enterprise which is controlled by it or has a controlling interest 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 paragraphit.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it that enterprise carries on business in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business.
78. 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.
9. 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
(2. ) The term " "permanent establishment" includes especially:especially -
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a farm, plantation or other place where agricultural, forestry, plantation or other related activities are carried on; and
(h) a building site or construction construction, installation or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue which exists for a period or periods aggregating more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within or more in any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" (3) An enterprise shall not be deemed not to include:have a permanent establishment merely by the reason of -
(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 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;; or
(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.
(4) 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) it carries on supervisory activities in that other Contracting State for a period or periods aggregating 183 days or more in any 12-month period in connection with a building site, or a construction, installation or assembly project which is being undertaken, in that other Contracting State;
(b) it furnishes services, including consultancy services, through employees or other personnel engaged by it for such purposes, but only where activities of that nature continue within that State for a period or periods aggregating 120 days or more in any 12- month period.
(5. Notwithstanding ) A person acting in a Contracting State on behalf of an enterprise of the provisions of paragraphs 1 and 2, where a person -- other Contracting State (other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf (6) applies) shall be deemed to be a permanent establishment of an that enterprise and in the first-mentioned State if that person has, and habitually exercises, exercises in a Contracting that 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 (3) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, status provided that such persons are acting in the ordinary course of their business.
(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 either company a permanent establishment of the other.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
(2. ) The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(cb) an office;
(dc) a factory;
(ed) a workshop; , and
(fe) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includeslikewise encompasses:
(a) a building site site, or construction or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodtwelve months;
(b) the furnishing of services, including consultancy or managerial services, by a resident an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods aggregating more than 183 days exceeding in the aggregate six months within any twelve-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, 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;
(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.
(5. ) Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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" ” includes especiallyspecially but is not limited to:
(a) a place A seat of management;
(b) a A branch;
(c) an An office;
(d) a factoryA store or other sales outlet;
(e) a workshop; andA factory;
(f) A workshop;
(g) A warehouse, in relation to a person providing storage facilities for others;
(h) A mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ai) a A building site or construction or assembly project or installation project or supervisory activities in connection therewith, but only where provided such site, project or activities continue activity continues for a period or periods aggregating more than 6 months within any twelve-month period;183 days; and
(bj) the The furnishing of services, including consultancy services, by a resident of a one of the Contracting State States through employees or other personnel engaged by personnel, provided activities of that nature continue (for the enterprise same or a connected project) within the other Contracting State for a period or periods aggregating more than 183 days within any twelve-month perioddays.
43. Notwithstanding the preceding provisions of this Articleparagraphs 1, the term "2 and 4, a permanent establishment" establishment shall be deemed not to include:include -
(a) the use of facilities solely for the purpose of storage, display or occasional delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display 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 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.
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned 4. A person acting in sub-paragraphs (a) to (e), provided that the overall activity one of the fixed place Contracting States on behalf of business resulting from this combination is an enterprise of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and 5 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of that enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he 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, 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.
65. An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it that enterprise carries on business in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his 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 independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arm's length conditions.
6. 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 5 applies.
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 for either company a permanent establishment of the other.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but or consultancy activity connected therewith constitutes a permanent establishment only where if such site, project or activities continue activity lasts for a period or periods aggregating of more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodnine months.
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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and the conditions between the agent and the enterprise differ from those which would be made between independent persons, such agent shall not be considered an agent of an independent status within the meaning of this paragraph. In such case the provisions of paragraph 5 shall apply.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) premises used as sales outlet;
(g) a farm or plantation; and
(fh) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project project, or supervisory activities in connection connected therewith, but only where such site, project or activities continue lasts for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident 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 within in any twelve-month periodperiod commencing or ending in the calendar year concerned.
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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State except in regard to reinsurance, of a Contracting State, shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting 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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
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 Contracting 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
(2. ) The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project or supervisory activities in connection therewithproject, but only where such site, site or project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including supervisory activities and consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose for a period or periods aggregating more than exceeding in the aggregate 183 days 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, 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;
(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.
(5. ) Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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" 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 related to the exploitation or extraction of natural resources, including fishing activities.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, an installation or assembly or installation project or any supervisory activities activity in connection therewith, therewith constitutes a permanent establishment but only where if such site, construction, project or activities continue for a period or periods aggregating activity lasts more than 6 months within any twelve-month period;six months.
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or connected project) within the territory of the other Contracting State for a period or periods aggregating more than 183 days six months within any twelve-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, 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 characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that such activity or, in the case of subparagraph f), the overall activity of the fixed place of business resulting from this combination business, is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
a) in the name of the enterprise, or
b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or
c) for the provision of services by that 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 businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first mentioned State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
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. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 4 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site or construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or supervisory activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;three months; and
(bh) an installation, or the furnishing provision of servicessupervisory activities in connection with an installation, including consultancy services, by a resident incidental to the sale of a Contracting State through employees machinery or other personnel engaged by equipment where the enterprise charge payable for a period such installation or periods aggregating more than 183 days within any twelveactivities exceeds 10 per cent of the sale price of the machinery or equipment free-month periodon-board.
43. Notwithstanding the preceding provisions of this Article, the The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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 on, for the enterprise, any other activity of a preparatory or auxiliary character;.
(f) the maintenance of 4. The term "permanent establishment" shall include a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided used as a sales outlet notwithstanding the fact that the overall activity of the such fixed place of business resulting from is otherwise maintained for any of the activities mentioned in paragraph 3 of this combination is of a preparatory or auxiliary characterArticle.
5. Notwithstanding the provisions An enterprise 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.
6. An enterprise shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
6. A person (including a subsidiary company, associated company or any other company, or any personnel thereof or any other person) who is resident of a Contracting State, other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply, acting in a Contracting State on behalf of an enterprise of the other Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-mentioned State if:
(a) he has, and habitually exercised in that State an authority to conclude 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 secures orders for the sale of goods or merchandise in the first- mentioned State exclusively or almost exclusively on behalf of the enterprise or other enterprises controlled by it or which have a controlling interest in it.
7. The Subject to the preceding provisions of this Article, 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
Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty
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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a sales outlet;
(g) a warehouse in relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and
(fi) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site or construction construction, installation or assembly or installation project or supervisory activities in connection therewith, but therewith constitutes a permanent establishment only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;nine months.
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating more than 183 90 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, Article the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has, and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 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;
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
(c) habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
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, 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
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, 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 enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site or construction or a construction, assembly or installation project or a supervisory activities or consultancy activity in connection therewith, but therewith constitutes a permanent establishment only where if such site, project or activities continue for a period or periods aggregating activity lasts more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodtwelve months.
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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State, 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 the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting 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.
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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project project, or supervisory activities in connection connected therewith, but only where such site, project or activities continue lasts for a period or periods aggregating of more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any twelve12-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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 of this Article applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
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 either company a permanent establishment of the other.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site or construction or assembly or installation project or supervisory activities in connection therewith, but constitutes a permanent establishment only where such site, project or activities continue for a period or periods aggregating if it lasts more than 6 months within any twelve-month period;
(b) the furnishing twelve months. The use of services, including consultancy services, by a resident of an installation or drilling rig or ship in a Contracting State through employees to explore for or other personnel engaged by the enterprise exploit natural resources constitutes a permanent establishment only if such use is for a period or periods aggregating more than 183 days within any twelve-month periodtwelve months.
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, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display display, or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, has and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project or a supervisory activity connected therewith constitutes a permanent establishment" also includesestablishment only if it lasts more than 6 months.
4. An enterprise of a territory shall be deemed to have a permanent establishment in the other territory if:
(a) it carries on supervisory activities for more than six months in connection with a building site or construction or assembly or installation project or supervisory activities which is being undertaken in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodthe other territory;
(b) the furnishing of it furnishes services, including consultancy services, by a resident of a Contracting State through employees or other personnel or persons engaged by the enterprise for such purpose, but only where activities of that nature continue for the same or a connected project, for a period or periods aggregating more than 183 days within any twelve-month period.
45. 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 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.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State territory an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State territory 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 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State territory merely because it carries on business in that State territory 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.
78. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. The term ") A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
(4) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if:
(a) it carries on supervisory activities in that other Contracting State for more than six months in connection with a building site or construction or construction, assembly or installation project or supervisory activities which is being undertaken in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodthat other Contracting State;
(b) the furnishing of it furnishes services, including consultancy services, by a resident of a Contracting State through employees or other personnel or persons engaged by the enterprise for such purpose in that other Contracting State for a period or periods aggregating more than 183 days within exceeding in the aggregate six months in any twelve-month periodperiod of twelve months commencing or ending in the fiscal year concerned.
4. (5) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display 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)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. (6) Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- (other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 5 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. (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.
7. (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.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, a permanent establishment does not include a fixed place of business used only for one or more of the term "permanent establishment" shall be deemed not to includefollowing:
(a) the use of facilities solely for the sole 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 sole purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the sole purpose of purchasing goods or merchandise merchandise, or of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the sole purpose of carrying onadvertising, submitting data, conducting scientific research for the enterprise, or any other similar activity is such activity is 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 characternature.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in one of the State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned State in respect of any activities which that person undertakes for the enterprise if the person:
(a) has, and habitually exercises in the first-mentioned State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders and 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 a 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 where such persons are acting in the ordinary course of their business.
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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
f) premises used as sales outlet; and
(fg) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) A building site, a building site or construction or construction, assembly or installation project or any supervisory activities activity in connection therewithwith such site or project, but only where such site, project or activities continue ac- tivity continues for a period or periods aggregating more than 6 six months within any twelve-month period;; and
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or connected project) within a Contracting State for period or periods aggregating more than 183 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" estab- lishment” 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;
(f) the maintenance of a fixed place of business solely for any combination of activities activi- ties 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 aux- iliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- – is acting on behalf of an enterprise enter- prise and has, and habitually exercises, in a Contracting State an authority to conclude contracts con- tracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment estab- lishment in that State in respect of any activities which that person undertakes for the enterpriseenter- prise, 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.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent estab- lishment in the other Contracting State if it collects premiums on the territory of that other Contracting State or insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be con- sidered an agent of an independent status within the meaning of this paragraph.
78. The fact that a company which is a resident of a Contracting State controls or is controlled con- trolled 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
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especiallybut is not limited to:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop; and;
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction or construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days six months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, Article a permanent establishment does not include a fixed place of business used only for one or more of the term "permanent establishment" shall be deemed not to includefollowing:
(a) the The use of facilities solely for the sole 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 sole purpose of storage, display or deliverydisplay;
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of processing by another enterprise;
(d) the The maintenance of a fixed place of business solely for the sole purpose of purchasing goods or merchandise or of for collecting information, information for the enterprise;
(e) the The maintenance of a fixed place of business solely for the sole purpose of carrying onadvertising, submitting data, or similar activities of preliminary or auxiliary nature 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.
5. Notwithstanding A person acting in one of the provisions two Contracting States on behalf of paragraphs 1 and 2, where a person -- an enterprise of the other Contracting State - other than an agent of an independent status to whom the provisions of paragraph 6 applies -- is acting on behalf of an enterprise and hasthis Article apply – shall be deemed to be a permanent establishment in the first mentioned State, and habitually exercises, if this person has in a the first mentioned Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment and has habitually exercised such authority 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 paragraphit.
6. An enterprise in one of the two Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are this broker or agent is acting in the ordinary course of their his business.
7. An enterprise in one of the two Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on at the end of a trade exhibition or conference in the other Contracting State sale of goods or merchandise it displayed at that trade exhibition or conference.
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.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting Party for a period or periods aggregating more than 183 days within any twelve-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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting in a Contracting Party on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting Party, that enterprise shall be deemed to have a permanent establishment in that State the first-mentioned Contracting Party in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has, and habitually exercises, in the first-mentioned Contracting Party 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
(b) has no such authority, but habitually maintains in the first-mentioned Party a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, 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 establishmentPermanent Establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or a gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) A building site, a building site or construction or construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period182 days;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 182 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, Article the term "permanent establishment" shall be deemed not to include:
(a) : the use of facilities solely for the purpose of storage, 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 delivery;
(c) display; 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;
(f) ; the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- ‑ other than an agent of an independent status to whom paragraph 6 7 applies -- ‑ is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: 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 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; habitually obtains orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise of a contracting state shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. The fact that a company 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 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "“permanent establishment" ” also includesencompasses:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue if they last for a period or periods aggregating more than 6 months within any twelve-month period;twelve months.
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within in any twelve12-month periodperiod commencing or ending in the fiscal year concerned.
(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, 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 characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that such activity or, in the case of sub-paragraph f), the overall activity of the fixed place of business resulting from this combination business, is of a preparatory or auxiliary character.
(5. ) Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through though a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, for a period or periods aggregating more than 183 days exceeding in the aggregate 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, 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "" permanent establishmentestablishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " permanent establishmentestablishment " includes shall include especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshop; andworkshop ;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; including timber or other forest produce, drilling rig, ship or aircraft used for exploration or exploitation of natural resources;
(g) a farm or plantation ;
(h) a warehouse; and
(i) an installation structure, or equipment used for the exploration of natural resources.
3. The term "" permanent establishmentestablishment " also includeslikewise encompasses:
(a) a building site or construction or site, construction, assembly or installation project or supervisory activities in connection inconnection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel personal 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 183 days six months within any twelve-12- month period.
4. Notwithstanding the preceding provisions of this Article, the term "" permanent establishmentestablishment " shall be deemed not to include:
(a) the use of facilities solely for or the purpose of storage, display storage or delivery displays 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 enterprisesupply of information, any other activity of scientific research or similar activities which have a preparatory or auxiliary character;
(f) , for 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 characterenterprise.
5. Notwithstanding the preceding provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 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 paragraphparagraph or
(b) has no such authority, but habitually maintains in the first – mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm's length conditions.
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), otherwise ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: 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" ” 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; and
(g) a warehouse or other structure used as a sales outlet.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period18 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days within any twelve-month period18 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts on behalf of the enterprise, or maintains a stock of goods or merchandise belonging to the enterprise, from which regular sale of such goods and merchandise is carried on in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site or construction or assembly or installation project or supervisory activities constitutes a permanent establishment only if it lasts more than twelve months.
(b) Activities carried on offshore in a Contracting State in connection therewith, but with the exploration or exploitation of natural resources situated in that Contracting State constitute a permanent establishment only where if such site, project or activities continue are carried on for a period or periods aggregating more than 6 months within exceeding in the aggregate 30 days in any twelve-twelve month period;
(b) period commencing or ending in the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodtaxable year concerned.
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, 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 not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. For the purposes of this Article, a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.
9. 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 either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ai) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewithproject, but only where if such site, site or project or activities continue continues for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(bii) the furnishing of services, including consultancy services, services and supervisory activities by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days six months within any twelve12-month period.
43. 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 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.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 5 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first- mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
76. The fact that a company 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
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, installation or assembly or installation project project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy servicesservices but excluding services referred to in subparagraph (a), by a resident an enterprise of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State for a period or periods aggregating more than 183 days 3 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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(cb) an office;
(dc) a factory;
(ed) a workshop; , and
(fe) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site site, or construction or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy or managerial services, by a resident an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods aggregating more than 183 days exceeding in the aggregate six months within any twelve-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 the mere 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 the mere 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site or construction a construction, installation, or assembly or installation project project, or supervisory activities in connection therewithwith such a site or project, but or an installation or drilling rig or ship used for the exploration or development of natural resources, constitutes a permanent establishment only where if such site, project project, or activities continue last more than 6 months.
4. Notwithstanding the preceding provisions of this Article, an enterprise of a Contracting State that carries on business of a permanent nature in the other Contracting State through its own employees or any other personnel engaged for such purpose for a period or periods aggregating more than 6 amounting to or exceeding in the aggregate 9 months within in any twelve12-month period;
(b) period commencing or ending in the furnishing of services, including consultancy services, by taxable year concerned shall be deemed to have a resident of a Contracting State through employees or permanent establishment in the other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodState.
45. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display display, or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display display, or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 the activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, has and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An Notwithstanding the provisions of paragraph 3 regarding supervisory services or the provisions of paragraph 4, an enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which that is a resident of the other Contracting State, or which that carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ah) a building site or construction construction, installation or assembly project which exists for more than 183 days. It is understood that a time limit of 3 months shall apply to an assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for performed by a period or periods aggregating more person other than 6 months within any twelve-month periodthe main contractor;
(bi) the furnishing of services, including consultancy services, by a resident an enterprise through an employee or other person (other than an agent of an independent status within the meaning of paragraph 7) where the activities continue within a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 90 days within any a twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, 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, 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.
(f) the maintenance 4. An enterprise of a fixed place of business solely 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 any combination of activities mentioned more than 6 months in sub-paragraphs (a) to (e)connection with a construction, provided installation or assembly project which is being undertaken in that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterother State.
5. Notwithstanding A person acting in one of the provisions Contracting States for or on behalf of paragraphs 1 and 2, where a person -- an enterprise of the other Contracting State - other than an agent of an independent status to whom paragraph 6 7 of this Article applies -- is acting on behalf of an enterprise and - 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, a Contracting State an general authority to conclude contracts in the name for or on behalf of the enterprise, that 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 shall from which he regularly delivers goods or merchandise for or on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State 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 or insures risks situated therein through a fixed place person other than an agent of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphan independent status to whom paragraph 7 applies.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of the enterprise, he shall not be considered an agent of an independent status within the meaning 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 make either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;:
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a farm, plantation or other place where agricultural, forestry, plantation or other related activities are carried on;
(h) a building site or construction construction, installation or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue which exists for a period or periods aggregating more than 6 months within any twelve-month period;
(bsix) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodmonths.
43. 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 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 4. An enterprise of a fixed place of Contracting State shall be deemed to have a permanent establishment in the other Contracting State and to carry on business solely in or through that permanent establishment if it carries on supervisory activities in that other Contracting State for any combination of activities mentioned more than 6 (six) months in sub-paragraphs (a) to (e)connection with a building site, provided or a construction, installation or assembly project which is being undertaken, in that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterother Contracting State.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a A person -- (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies -- is applies) acting in a Contracting State on behalf of an enterprise and of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned State, if that person:
(a) has, and habitually exercisesexercises in the first-mentioned State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed unless his activities are limited to have a permanent establishment in that State in respect the purchase of any activities which that person undertakes goods or merchandise for the enterprise; 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; or
(c) manufactures, unless assembles, processes, packs or distributes in the activities of such person are limited first- mentioned State for the enterprise goods or merchandise belonging 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 paragraphenterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business. However when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm's length conditions.
7. The fact that a company 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
Samples: Double Taxation Avoidance Agreement, 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 the enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop; and
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a. a building site or construction or site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) b. the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State, 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 183 days within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraph (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that 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.
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 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but therewith constitute a permanent establishment only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;twelve months.
(b) the 4. The furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment only if activities of that nature continue (for a project or any connected projects) within the other Contracting State for a period or periods aggregating more than 183 days within in any twelve-twelve month period.
45. 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 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 subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. The fact that a company 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
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period18 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days within any twelve-month period18 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;183 days; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purposes, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any twelve-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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom the provisions of paragraph 6 applies -- of this Article apply - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other Contracting State or insures risks situated therein.
8. The fact that a company 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 either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishmentestablisment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop; and
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a. a building site or construction or site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) b. the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days six months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, information for the enterprise;
(e) 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) f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (aa.) to (e), e.) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person.
a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company 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 shal not of itself constitute either company a permanent establishment establisment of the other.
Appears in 2 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a farm or an orchard; and
(h) a building site or construction or site, a construction, an assembly or an installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodnine months.
43. 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 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.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person, other than an agent of an independent status to whom paragraph 6 applies -- 5 applies, is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a 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.
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 (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
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this AgreementConvention, the term "“permanent establishment" means a fixed place of business through which a resident of one of the business of an enterprise is wholly Contracting States engages in industrial or partly carried oncommercial activity.
2. The term " permanent establishment"fixed place of business" includes especiallybut is not limited to:
(a) a place of managementA branch;
(b) a branchAn office;
(c) an officeA factory;
(d) a factoryA warehouse;
(e) a A workshop; and;
(f) a A farm or plantation;
(g) A store or other sales outlet;
(h) A mine, an oil quarry, or gas well, a quarry or any other place of extraction of natural resources;
(i) A building site, or construction or assembly project, or supervision activity connected therewith and conducted within the Contracting State where such site or project is located, where such site, project, or activity continues for a period of more than 6 months; and
(j) The maintenance of substantial equipment or machinery within a Contracting State for a period of more than 6 months.
3. The term "Notwithstanding paragraphs (1) and (2), a permanent establishment" also includesestablishment shall not include a fixed place of business used only for one or more of the following:
(a) a building site or construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days 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 The use of facilities solely for the purpose of storage, display display, or delivery of goods or merchandise belonging to the enterpriseresident;
(b) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely resident for the purpose of storage, display display, or deliverydelivery (other than goods or merchandise held for sale by such resident in a store or other sales outlet);
(c) the The maintenance of a stock of goods or merchandise belonging to the enterprise solely resident for the purpose of processing by another enterpriseperson;
(d) the The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, information for the enterpriseresident;
(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 resident;
(f) the A building site, or construction or assembly project, or supervision activity connected therewith, where such site, project, or activity continues for a period of not more than 6 months, or
(g) The maintenance of substantial equipment or machinery within a fixed place Contracting State for a period of business solely for any combination not more than 6 months.
4. Even if a resident of activities mentioned one of the Contracting States does not have a permanent establishment in sub-the other Contracting State under paragraphs (a) to (e1), provided (2), and (3), nevertheless, such resident shall be deemed to have a permanent establishment in the other Contracting State if such resident sells in that the overall activity of the fixed place of business resulting from this combination is of a preparatory Contracting State goods or auxiliary charactermerchandise which either-
(i) were subjected to substantial processing in that Contracting State (whether or not purchased in that Contracting State), or
(ii) were purchased in that Contracting State and not subjected to substantial processing outside that Contracting State.
5. Notwithstanding A person acting in one of the provisions Contracting States on behalf of paragraphs 1 and 2a resident of the other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and (6) applies, shall be deemed to constitute a permanent establishment in the first-mentioned Contracting State if such a person has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpriseresident, unless the activities exercise of such person are authority is limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under the provisions of goods or merchandise for that paragraphresident.
6. An enterprise A resident of one of the Contracting States shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business such resident engages in industrial or commercial activity in that other Contracting State through a broker, general commission agent agent, or any other agent of an independent status, provided that where such persons are broker or agent is acting in the ordinary course of their his business.
7. The fact that A resident of one of the Contracting States shall not be deemed to have a company permanent establishment in the other Contracting State merely because such resident sells at the termination of a trade fair or convention in such other Contracting State goods or merchandise which is such resident displayed at such trade fair or convention.
8. In determining whether a resident of a one Contracting State controls or is controlled by has a company which is permanent establishment in the other Contracting State there shall not be taken into account the fact that such resident may be related to either a resident of the other Contracting State, State or which carries on to any other person who engages in business in that other State Contracting State.
9. The principles set forth in paragraphs (1) through (8) shall be applied in determining for purposes of this Convention whether through there is a permanent establishment in a State other than one of the Contracting States or otherwise), shall not whether a person other than a resident of itself constitute either company one of the Contracting States has a permanent establishment in one of the otherContracting States.
Appears in 2 contracts
Samples: Tax Convention, Tax Convention
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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within in any twelve-twelve month periodperiod commencing or ending in the taxable year concerned;
(c) for an individual, the performing of services in a Contracting State by that individual, but only if the individual’s stay in that Contracting State is for a period or periods aggregating more than 183 days in any twelve month period commencing or ending in the taxable year concerned.
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, 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 not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraphparagraph 4.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination 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" includes ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident an enter prise of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State, provided that such activities continue (for the same project or a connected project) for a period or periods aggregating more than 183 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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, advertisement, supply of information, scientific search or any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business goods or merchandise belonging to the enterprise solely for any combination the purpose of activities mentioned display in suba non-paragraphs (a) to (e), provided that permanent and temporary trade fair or exhibition and on sale after the overall activity closing of the fixed place of business resulting from this combination is of a preparatory said fair or auxiliary characterexhibition.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, in a the first-mentioned 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 the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the his activities of such person are limited to those mentioned in paragraph 4 which, which if exercised through a fixed place of business, would not make this that fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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 either company a permanent establishment of the other.
Appears in 2 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodnine months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days three 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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he 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 a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 6 applies.
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.
Appears in 2 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days within any twelve-month period12 months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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 onon advertising, for the enterpriseinformation, any other activity scientific research or similar activities of a preparatory or auxiliary charactercharacter for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (eto(e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction site, a construction, a dredging project or assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days 6 months within any twelve12-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, 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;
(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;
g) the sale of goods or merchandise belonging to the enterprise displayed at an occasional temporary fair or exhibition alter the closing of the said fair or exhibition.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 of this Article applies -- - is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "term“ permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a 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.
b) he furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 6 months within any twelve-12 month period;.
(bc) a drilling rig or ship used for the furnishing exploration for or exploitation of servicesnatural resources, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise in activities connected with that exploration or exploitation but only if so used continuously or those activities continue for a period or periods aggregating of more than 183 days within any twelve-month period6 months.
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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-sub paragraphs (a) to (e), provided a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where 2,where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company 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 State(whether through a permanent establishment or otherwise), shall otherwise),shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;management;
(b) a branch;branch;
(c) an office;office;
(d) a factory;factory;
(e) a workshop; workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction relating to the exploration for or the exploitation of natural resources.
3. The term "“permanent establishment" ” shall also includesinclude:
(a) a building site or construction or assembly or installation project or and the supervisory activities in connection therewith, but only where if such building site, project construction or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;six months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel individuals engaged by the enterprise for such purpose where such activities continue within the country for a period or periods aggregating more than 183 days within any twelve-month twelve months period. For the purposes of computing the time limits in this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 (Associated enterprises) of this Convention shall be aggregated with the period during which activities are carried on by the enterprise if the activities of the associated enterprises are identical or substantially the same.
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, display or delivery of goods or merchandise belonging to the enterprise;enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;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;enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supplying information or carrying on, out scientific research for the enterprise, enterprise and any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of similar activity, if such activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is are of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, 2 where a person -- (other than an agent of an independent status to whom paragraph 6 applies -- 7 applies) is acting on behalf of an enterprise and has, has and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance company resident of a Contracting State shall, except in the case of reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or if it insures risks situated therein through a representative other than an agent of independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business, and that the conditions that are made or imposed in their commercial or financial relations with such enterprises do not differ from those which would be generally made by independent agents.
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 2 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources including timber or other forestry product.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other. Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days 6 months within any twelve-12 month period;
(c) substantial equipment used in a Contracting State by, for or under a contract with the enterprise for a period of more than 6 months;
(d) an installation or structure used for the exploration or exploitation of natural resources for a period of more than 6 months.
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, 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 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided sub paragraphs(a)to(e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding paragraph 2,a person acting in one of the provisions Contracting States on behalf or an enterprise of paragraphs 1 and 2the other Contracting State, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf applies, shall be deemed to be a permanent establishment of an that enterprise and in the first mentioned State if:
(a) the person has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the person’s activities of such person are limited to those mentioned the mere purchase of goods or merchandise for the enterprise;
(b) the person has no such authority, but habitually maintains in paragraph 4 whichthat State a stock of goods or merchandise from which the person regularly delivers in that State goods or merchandise on behalf of the enterprise; or
(c) in so acting, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of person manufactures or processes in that paragraphState 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 a 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.
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 State(whether through a permanent establishment or otherwise), shall otherwise),shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural natu- ral resources; and
g) a fishery, place where animal husbandry is conducted, farm, plantation or forest.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory su- pervisory activities in connection therewith, but only where if such site, project pro- ject or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period183 days;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enter- prise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating aggre- gating more than 183 days 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 en- terprise solely for the purpose of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise en- terprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterpriseenter- prise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying car- rying 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person, other than an agent of an independent status to whom paragraph 6 applies -- 7 applies, is acting in a Con- tracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited lim- ited 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
b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding paragraphs 4 and 5, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establish- ment 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 inde- pendent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting Con- tracting State merely because it carries on business in that State through a broker, general gen- eral commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. The fact that a company 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
Samples: 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" includes ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) premises used as a sales outlet;
g) a mine, an oil or gas oil-well, a quarry or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:
(ah) a building site or construction construction, installation or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than six months;
i) the furnishing of services including consultancy services by an enterprise through an employee or other personnel where activities of that nature continue within a Contracting State for a period or periods aggregating more than 6 months within any twelve-month period;
(b) exceeding in the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than aggregate 183 days within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage, 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 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.
(f) the maintenance 4. A person acting in a Contracting State on behalf of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity an enterprise of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other Contracting State - other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf of an enterprise and - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if
a) he has, and habitually exercisesexercises in that first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that 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 shall from which he regularly fills orders on behalf of the enterprise.
5. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised or insures risks situated therein through an employee or through a fixed place representative who is not an agent of business, would not make this fixed place an independent status within the meaning of business a permanent establishment under the provisions of that paragraphparagraph 6.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise he would not be considered an agent of an independent status within the meaning 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 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
Samples: Double Taxation Avoidance Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction relating to the exploration for or exploitation of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction or assembly construction, assembly, erection or installation project or a supervisory activities in connection therewiththerewith carried out in a Contracting State, but constitutes a permanent establishment only where if such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodsix months.
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, 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 activities, mentioned in sub-paragraphs (subparagraphs a) to (e)) of this paragraph , provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 of this Article applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that State the first-mentioned Contracting State, in respect of any activities which that person undertakes for the enterprise, if:
a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts in the name of such enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph;
b) he has no such authority, but habitually maintains in the first mentioned Contracting State a stock of goods or merchandise belonging to such enterprise from which he regularly delivers goods or merchandise on behalf of such enterprise;
c) he habitually secures orders in the first-mentioned Contracting State, exclusively or almost exclusively for the enterprise itself or for such enterprise and other enterprises which are controlled by it or have a controlling interest in it;
d) in so acting, he manufactures or processes in that Contracting 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 a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and other enterprises, which are controlled by it or have a controlling interest in it, he shall not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company 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 either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within in any twelve-twelve month periodperiod commencing or ending in the taxable year concerned.
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, 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, 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 not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are:
(a) in the name of the enterprise; or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraphparagraph 4.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it on behalf of an enterprise of the other Contracting State carries on business in that the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination 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" includes especiallyshall include:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) an installation or structure used for the exploration of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction construction, installation or assembly or installation project project, or supervisory activities in connection therewith, but therewith only where such if the site, project or activities continue for a period or periods aggregating activity lasts more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State Party through employees or other personnel engaged by the enterprise for such purpose in the other Contracting Party, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 183 days 9 months within any twelve-12 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, 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;; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State Contracting Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State Party merely because it carries on business in that State Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: 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" ” 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, an offshore drilling site, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period8 months;
(bh) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days within any twelve-month period8 months.
43. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, 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 sub-paragraphs (aparagraphs(a) to (eto(e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
4. A person engaged in a Contracting State in activities which are complementary or auxiliary to activities in connection with either the exploration of the seabed and its sub-soil or the exploitation of natural resources situated there is deemed to exercise such activities through a permanent establishment in that State.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting 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 shall not be considered an agent of an independent status within the meaning of this paragraph 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
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 nine months within in any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days 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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" establishment shall also includesinclude:
(a) a building site or construction installation or assembly or installation project or supervisory activities in connection therewithproject, but only where such site, project or activities continue if it lasts for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purposes, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days six months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person, other than an agent of an independent status to whom paragraph 6 applies -- applies, is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, in a the first-mentioned 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 a 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are a person is acting in the ordinary course of their his business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if:
(a) it carries on supervisory activities in that other Contracting State for more than six months in connection with a building site or construction or construction, assembly or installation project or supervisory activities which is being undertaken in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodthat other Contracting State;
(b) the furnishing of it furnishes services, including consultancy services, by a resident of a Contracting State through employees or other personnel or persons engaged by the enterprise for such purpose in that other Contracting State for a period or periods aggregating more than 183 days within exceeding in the aggregate six months in any twelve-month periodperiod of twelve months commencing or ending in the fiscal year concerned.
45. 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 sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- (other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 5 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise 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.
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 2 contracts
Samples: Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewithproject, but only where such site, site or project or activities continue lasts for a period or periods aggregating of more than 6 months within any twelve-month period;six months.
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the territory for a period or periods aggregating more than 183 days within any twelve12-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, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display display, or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State territory an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State territory 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State territory merely because it carries on business in that State territory through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” shall also includesinclude:
(a) a building site or construction or assembly or installation project or supervisory activities in connection connected therewith, but only where such siteif the construction, project assembly or supervisory activities continue last for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purposes, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days 6 months within any twelve12-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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom paragraph 6 applies -- applies—is acting in a Contracting State on behalf of an enterprise of the other Contracting State 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, where the activities of such an agent are carried out exclusively or almost exclusively on behalf of that enterprise, that agent is not considered an independent agent for the purposes 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 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) an installation or structure for the exploration of natural resources;
g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
h) a warehouse or other premises used as a sales outlet.
3. The term "permanent establishment" also includes:
(a) a A building site or construction or assembly or installation project or supervisory activities in connection therewith, but constitutes a permanent establishment only where such site, project or activities continue for a period or periods aggregating if it lasts more than 6 months within any twelve-month period;twelve months.
(b) the furnishing of services, including consultancy services, by a resident of 4. A person carrying out activities offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and the sub-soil and their natural resources situated in that Contracting State shall be deemed to be carrying on a business through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodpermanent establishment in that Contracting State.
45. 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 sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of the activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises, exercises in a Contracting that State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any unless such activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise and conducts sales-related activities in respect of them, such as advertising or promotional activities.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a A building site site, or construction or construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period9 months;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by for such purpose, but only if activities of that nature continue ( for the enterprise same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days 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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, and hashas , and habitually exercises, in a that Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: Double Taxation 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources including timber or other forest produce;
(ah) an installation or structure used for the exploration of natural resources, provided that the installation or structure continues for a period of not less than 9 months;
(i) a warehouse, in relation to a person providing storage facilities for others;
(j) a guest farm or other operation of a similar nature; and
(k) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue activity continues for a period or periods aggregating of more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month period9 months.
43. 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 storagedelivery, 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 storagedelivery, 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;
(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.
54. Notwithstanding the provisions of paragraphs 1 1, and 2, where a person -- B- other than an agent of an independent status to whom paragraph 6 applies -- -B is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such person:
(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent 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 or she will not be considered an agent of an independent status within the meaning 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
Samples: 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 which the business of an enterprise is wholly or partly par- tly carried on.
2. ) The term " "permanent establishment" includes especiallyespecially :
(• a) a place of managementmanagement ;
(• b) a branchbranch ;
(• c) an officeoffice ;
(• d) a factoryfactory ;
(• e) a workshop; , and
(• f) a mine, an oil or gas well, a quarry or any other place of extraction of natural na- tural resources.
3. ) The term "permanent establishment" also includeslikewise encompasses :
(• a) a building site or construction or assembly or installation ins- tallation project or any supervisory activities ac- tivity in connection therewithwith such site or project, but only where such site, project pro- ject or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;
(• b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such pur- poses but only where activities of that nature continue (for the same or a connected project) within the Contrac- ting State for a period or periods aggregating more than 183 days within ex- ceeding in the aggregate 3 months in any twelve-month periodperiod commencing or ending in the fiscal year concerned.
4. ) Notwithstanding the preceding provisions provi- sions of this Article, the term "permanent establishment" shall be deemed not to includein- clude :
(• a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(• b) the maintenance of a stock of goods or merchandise belonging to the enterprise enter- prise solely for the purpose of storage, display or deliverydelivery ;
(• c) the maintenance of a stock of goods or merchandise belonging to the enterprise enter- prise solely for the purpose of processing proces- sing by another enterpriseenterprise ;
(• d) the maintenance of a fixed place of business solely for the purpose of purchasing pur- chasing goods or merchandise or of collecting information, for the enterpriseenterpri- se ;
(• e) the maintenance of a fixed place of business solely for the purpose of carrying car- rying on, for the enterprise, any other activity of a preparatory or auxiliary charactercharacter ;
(• f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (paragraphs
a) to (e), provided that the overall activity acti- vity of the fixed place of business resulting re- sulting from this combination is of a preparatory or auxiliary character.
5. ) Notwithstanding the provisions of paragraphs para- graphs 1 and 2, where a person -- other -other than an agent of an independent status to whom paragraph 6 applies -- 7 applies- is acting on behalf of an enterprise and has, and habitually exercisesexer- cises, in a Contracting State an authority to conclude contracts in the name of the enterpriseen- terprise, 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 businessbusi- ness, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. ) Notwithstanding the preceding provi- sions of this Article, an insurance enterpri- se 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 sta- tus to whom paragraph 7 applies.
7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. 8) The fact that a company which is a resident resi- dent of a Contracting State controls or is controlled by a company which is a resident resi- dent of the other Contracting State, or which carries on business in that other State Sta- te (whether through a permanent establishment esta- blishment or otherwise), shall not of itself constitute either company a permanent establishment es- tablishment of the other.
Appears in 2 contracts
Samples: Tax Treaty, Tax Treaty
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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodtwelve months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating of more than 183 days within any twelve-month periodtwelve months.
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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (aparagraphs(a) to (eto(e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State 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 the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site or a construction or assembly or installation project or supervisory activities in connection therewithproject, but only where if such site, site or project or activities continue for a period or periods aggregating lasts more than 6 months within any twelve-month periodtwelve months;
(b) the furnishing of services, including consultancy or managerial services, by a resident an enterprise of a Contracting State through employees Party in the other Contracting Party, but only if such activities continue (for the same or a connected project) in that other personnel engaged by the enterprise Party for a period or periods aggregating more than 183 days within in any twelve-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, 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 characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of business resulting from this combination business, is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting Party and
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting Party on behalf of an enterprise and hasand, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are
(a) in the name of the enterprise, or
(b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or
(c) for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that State Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of businessbusiness (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise Paragraph 6 shall not be deemed to have a permanent establishment apply where the person acting in a Contracting State merely because it Party on behalf of an enterprise of the other Contracting Party carries on business in that State through a broker, general commission agent or any other agent of the first-mentioned Party as an independent status, provided that such persons are acting agent and acts for the enterprise in the ordinary course of their that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.
78. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
9. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Double Taxation Relief Agreement
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" ” 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 or exploration of natural resources.;
3. The term "permanent establishment" also includes:
(ag) a building site or site, a construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(bh) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days six months within any twelve-month period.
43. 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 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.
54. Notwithstanding the provisions of paragraphs 1 and 2, where If a person -- is 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 6 applies -- is acting on behalf of an 5 applies) such enterprise and shall be deemed to have a permanent establishment in the first-mentioned State if:
a) the person has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any unless his activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which3 of this Article; or
b) the person has no such authority, if exercised through but habitually maintains in the first- mentioned State a fixed place stock of business, would not make this fixed place goods or merchandise from which he regularly delivers goods or merchandise on behalf of business a permanent establishment under the provisions of that paragraphenterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
76. The fact that a company 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
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Convention the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshopworkshop ;
f) a warehouse, in relation to a person providing storage facilities for others ; and
(fg) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses :
(a) a building site or construction or site, a 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
(i) 6 months, in the case of installation or periods aggregating more than 6 months within any twelve-month periodsetting up of plant equipment or machinery including the auxiliary construction as is necessary for such installation;
(ii) 3 months in all other cases;
b) the furnishing of services, services including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days 6 months within any twelve-twelve- month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent term"permanent establishment" shall be deemed not to includeinclude :
(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 maintence of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person :
a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place pace of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly fills orders or delivers goods or merchandise on behalf of the enterprise ; or
c) has no such authority, but habitually secures orders in the first-mentioned Contracting State wholly or almost wholly on behalf of the enterprise or on behalf of that enterprise and other enterprises which are controlled by it or have a controlling interest in it.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 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 enterprises, which are controlled by it or have a controlling interest in it, he will not be considered an agent of an independent status within the meaning of this paragraph but in such cases the provisions of paragraph 5 shall apply.
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.
8. Notwithstanding the provisions of paragraph 7, where an enterprise of a Contracting State sells to a resident of the other Contracting State goods manufactured, assembled, processed, packed or distributed in that other Contracting State by an industrial or commercial enterprise for, or at, or to the order of, that first-mentioned enterprise and
a) either enterprise participates directly or indirectly in the management, control or capital of the other enterprise ; or
b) the same persons participate directly or indirectly in the management, control or capital of both enterprise, then, for the purposes of this Convention, that first -mentioned enterprise shall be deemed to have a permanent establishment in that other Contracting State and to carry on business in that other Contracting State through that permanent establishment.
Appears in 2 contracts
Samples: 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" includes shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources including timber or other forest produce;
(ag) a farm or plantation;
(h) a building site or site, construction or installation or assembly or installation project project, or supervisory activities in connection therewith, but constitutes a permanent establishment only where such if the site, project or activities continue for a period or periods aggregating activity lasts more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodsix months.
43. 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 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that subject to the overall activity of the fixed place of business resulting from this combination is being of a preparatory or auxiliary character.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a A person -- (other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies -- is 5 applies) acting in a Contracting State on behalf of an enterprise and of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned State, if:
(a) he has, and habitually exercisesexercises in that first- mentioned State, in a Contracting 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;
(b) he has no such authority, but habitually maintains in that firstmentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise 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.
5. An enterprise of a Contracting State shall be not he 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.
6. An enterprise shall not be deemed to have a permanent establishment in a other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that where such persons are acting in the ordinary course of their business. An agent shall not be regarded as of an independent status if he acts exclusively or almost exclusively for the enterprise.
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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop; and
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month periodtwelve 12 months;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days eight months within any twelve-twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall 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 collecting information, for the enterprise;
(e) the 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 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) encompasses a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where if such site, project or activities continue for a period or periods aggregating last more than 6 months within any twelve-month period;six months.
(b) the 4. The furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment only if 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 within in any twelve-month periodperiod commencing or ending in the fiscal year concerned.
45. 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 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 not listed in subparagraphs a) to d), provided that this activity has a preparatory or auxiliary character;; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (subparagraphs a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- – other than an agent of an independent status to whom paragraph 6 7 applies -- – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
78. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
9. 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
Samples: Double Taxation Agreement, Agreement for the Elimination of Double Taxation
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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; , and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site or construction or site, a construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period183 days;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than exceeding in the aggregate 183 days within any twelve12-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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article but subject to the provisions of paragraph 6 of this Article, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasand:
(a) habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and habitually exercises, in a Contracting State an authority to conclude these contracts are in the name of the enterprise, or for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or for the provision of services by that enterprise; or
(b) habitually maintains in that State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise on behalf of the enterprise, and effects in that State sales related activities contributing to the sales of such goods or merchandise. that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an the enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop; and;
(f) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
g. an installation structure, or equipment used for the exploration of natural resources.
3. The term "“permanent establishment" also includes:
(a) ” likewise encompasses a building site or construction or site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display storage or deliverydisplay;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, information for the enterprise;
(e) 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) 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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especiallybut is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days 6 months within any twelve12-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, 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character;
(g) the sale of goods or merchandise belonging to the enterprise displayed at an occasional temporary fair or exhibition after the closing of the said fair or exhibition.
5. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein.
6. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 7 of this Article applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that Contracting 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.
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 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
Samples: Convention for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop; and;
(f) a mine, an oil or gas well, a quarry or any other Any place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) A building site, a building site or construction or construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days 6 months within any twelve12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall 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 collecting information, for the enterprise;
(e) the 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 The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- –other than an agent of an independent status to whom paragraph 6 applies -- applies- is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. The provisions of the foregoing sentence shall not apply, unless it is proved that in order to avoid taxation in the first-mentioned State, such person undertakes not only the regular delivery of the goods or merchandise, but also undertakes virtually some other activities connected with the sale of goods or merchandise for the actual conclusion of the sales contract itself.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction construction, installation or assembly or installation project or constitutes a permanent establishment only if it lasts more than nine months within any twelve- month period.
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 connection therewith, but only where such site, project or activities continue that other State for a period or periods aggregating more than 6 six months within any twelve-month period;period in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State.
(b) the 5. The furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel engaged by for such purposes in the enterprise other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 183 days three months within any twelve-month period.
46. 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 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.
57. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 8 applies -- is acting in one of the States on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother State, that enterprise shall be deemed to have a permanent establishment in that the first- mentioned State in respect of any activities which that person undertakes for the enterprise, if the person:
(a) has, and habitually exercises in the first-mentioned State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 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; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
68. 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.
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 2 contracts
Samples: 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" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period12 months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating more than 183 days within any twelve-month period12 months.
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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 applies -- is acting in a Contracting State on behalf of an enterprise and hasof the other Contracting State, has and habitually exercises, in a Contracting State exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company 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
Samples: Double Taxation Agreement, 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 enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especiallyespecially :
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshop; andworkshop ;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources ;
(ag) a farm or plantation ;
(h) a building site or construction or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue activity continues for a period or periods aggregating of more than 6 9 months within any twelve-month period;
(bi) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnel engaged by in the enterprise other Contracting State, provided that such activities continue for the same project or connected project for a period or periods aggregating more than 183 days 9 months within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or deliverydelivery ;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterpriseenterprise ;
(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 enterpriseenterprise ;
(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.
54. Notwithstanding the provisions of paragraphs 1 (1) and 2(3), where a person -- - other than an agent of an independent status to whom paragraph 6 (5) applies -- - is acting on behalf of an enterprise and has, and habitually exercises, exercises in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place the purchase of business, would not make this fixed place of business a permanent establishment under goods or merchandise for the provisions of that paragraphenterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent 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 independent status within the meaning 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 2 contracts
Samples: Agreement for Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes purpose 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" includes especiallybut is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. ) The term "“ permanent establishment" ” also includes:
(a) a building site or construction or site, a construction, assembly or installation project project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days within any twelve12-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 sole 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 sole purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the sole purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the sole 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 sole 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)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character;
(g) the sale of goods or merchandise belonging to the enterprise displayed at an occasional temporary fair or exhibition after the closing of the said fair or exhibition.
(5. ) Notwithstanding the provisions of paragraphs 1 (1) and (2) of this Article, where a person -- - other than an agent of an independent status to whom paragraph 6 (6) of this Article applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 (4) of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6. ) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7. ) The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of onshore extraction or exploitation of natural resources;
(g) an installation or a structure used for the onshore exploration of natural resources; and
(h) a warehouse, in relation to a person providing storage facilities to others.
3. The term "A building site or construction or installation project constitutes a permanent establishment" also includes:establishment only if it lasts more than 183 days. For the sole purpose of determining whether the period referred to in this sub- paragraph has been exceeded,
(ai) where an enterprise of a Contracting State carries on activities in the other Contracting State at a place that constitutes a building site or construction or assembly installation project and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding 183 days, and
(ii) connected activities are carried on at the same building site or construction or installation project or supervisory activities in connection therewithduring different periods of time, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy serviceseach exceeding 30 days, by a resident one or more enterprises closely related to the first-mentioned enterprise, these different periods of a Contracting State through employees time shall be added to the period of time during which the first-mentioned enterprise has carried on activities at that building site or other personnel engaged by the enterprise for a period construction or periods aggregating more than 183 days within any twelve-month periodinstallation project.
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 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 characteractivity;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that such activity, or in the case of sub-paragraph (f), the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, of by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 7 applies -- - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
78. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
9. 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.
10. For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) A building site, a building site or construction or construction, assembly or installation project or supervisory activities in connection therewith, but constitute a permanent establishment only where if such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodsix months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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.
5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it furnishes in that other Contracting State consultancy services through employees or other personnel–other than an agent of an independent status to whom the provisions of paragraph 7 apply–provided that such activities continue (for the same project or two or more connected projects) for a period or periods aggregating more than six months within any twelve-month period.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person–other than an agent of an independent status to whom the provisions of paragraph 6 applies -- 7 apply–is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if:
(a) that person has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts in the name of the enterprise, unless the his 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
(b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other Contracting 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.
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 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
Samples: Agreement for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especiallybut is not limited to:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop; and;
(f) a A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) A building site, a building site or construction or construction, assembly or installation project project, or supervisory activities activities, in connection therewith, but only where such site, project or activities continue for a period or periods aggregating more than 6 months within any twelve-month periodsix months;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days six months within any twelve12-month period.;
4. Notwithstanding the preceding provisions of this Articlearticle, the term "permanent establishment" shall be deemed not to include:
(a) the 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 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 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 collecting information, for the enterprise;
(e) the 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 The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 22of this Article, where a person -- –other than an agent of an independent status to whom paragraph 6 applies -- applies- is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. Notwithstanding the preceding provisions of this article, an insurance enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State or insures risks situated therein. However, Contracting States shall deal with the case of reinsurance in accordance with their domestic laws and regulations.
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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) includes a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewith, therewith but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period;months.
(b) the furnishing of services, including consultancy services, by a resident of 4. A person carrying on activities offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that Contracting State shall be deemed to be carrying on a business through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month periodpermanent establishment in that Contracting State.
45. 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 sub-paragraphs subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
56. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 7 applies -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
67. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and the conditions made or imposed between them in their commercial or financial relations differ from those which would have been made or imposed if this had not been the case, he shall not be considered to be an agent of independent status within the meaning 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 2 contracts
Samples: 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 which the business of an the enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and;
(f) a warehouse or premises used as sales outlet;
(g) a farm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or working ship or installation structure, or equipment used for the ploration or exploitation of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction or site, construction, assembly or installation project or of supervisory activities in connection nnection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodan six months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 183 days three months within any twelve12-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, 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, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) 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;
(fg) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (ef), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 6 7 applies -- is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in that State an authority to negotiate and 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;
(b) has no such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
(c) manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
6. An insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.
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.
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 2 contracts
Samples: 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" 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 a natural resources.
3. The term "permanent establishment" also includes:resource;
(ag) an agricultural, pastoral or forestry property; and
(h) a building site or construction construction, installation or assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue which exists for a period or periods aggregating more than 6 months within any twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within in any twelve-month periodcalendar year.
43. Notwithstanding the preceding provisions of this Article, 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 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, such as advertising or scientific research.
4. An enterprise shall be deemed to have a permanent establishment in one of the Contracting States if:
(a) it carries on supervisory activities in that State for more than 183 days in any other activity of calendar year in connection with a preparatory building site, or auxiliary charactera construction, installation or assembly project which is being undertaken in that State;
(fb) substantial equipment is being used for the maintenance purpose of mining or petroleum exploration in that State by, for or under a fixed place of business solely for any combination of contract with the enterprise; or
(c) services (other than services in relation to the activities mentioned in sub-paragraphs (a2(h) to (eand 4(a)) are furnished in that State, provided 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 the overall activity of the fixed place of business resulting from this combination is of State for a preparatory period or auxiliary characterperiods aggregating more than 90 days in any calendar year.
5. Notwithstanding A person acting in one of the provisions Contracting States on behalf of paragraphs 1 and 2, where a person -- an enterprise of the other Contracting State - other than an agent of an independent status to whom paragraph 6 applies -- is acting on behalf - shall be deemed to be a permanent establishment of an that enterprise and in the first- mentioned State if:
(a) the person has, and habitually exercisesexercises in that State, in a Contracting State an authority to conclude contracts in the name on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the person's activities of such person are limited to those mentioned the mere purchase of goods or merchandise for the enterprise;
(b) the person has no such authority, but habitually maintains in paragraph 4 whichthat State a stock of goods or merchandise from which the person regularly delivers in that State goods or merchandise on behalf of the enterprise; or
(c) in so acting, if exercised through a fixed place the person manufactures or processes for and on behalf of business, would not make this fixed place of business a permanent establishment under the provisions of enterprise in that paragraphState goods or merchandise belonging to the enterprise.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
7. The fact that a company 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
Samples: 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 which the business of an enterprise is wholly or partly carried on.
2. The term " "permanent establishment" includes shall include especially:
(a) a place of management;:
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshopworkshop ; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection therewithproject, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month period183 days;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel engaged engage 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 183 days within any twelve-12 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, 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person -- person-other than an agent of an independent status to whom paragraph 6 applies -- 7 of this Article applies-is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that enterprise shall be deemed to have a permanent establishment in that the first mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has and habitually exercises in the first-mentioned Contracting State an authority to contracts on behalf of the enterprise, unless the his activities of such person are limited to those the purchase of goods or, merchandise for the enterprise; or
(b) habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise or to merchandise belonging to the enterprise or to other enterprises which are controlled by it or have a controlling interest in paragraph 4 whichit, if exercised through from which he regularly fills orders or makes deliveries on behalf of the enterprise; or
(c) 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 fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraphcontrolling interest in it.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of one of the States shall, concept in regard to re -insurance, 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 a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent statusStatus, provided that where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph, if it is shown that the transactions between the agent and the enterprise were not made under arms length conditions.
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 2 contracts
Samples: 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" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factoryfactory ;
(e) a workshop; and;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a warehouse, in relation to a person providing storage facilities for others;
(h) a building site or construction site, a construction, installation or assembly or installation project or supervisory activities activity in connection therewith, but only where such site, project or activity continues for a period of more than six (6) months ;
(i) 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 6 six (6) months within any twelve-month period;
(b12- month) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel engaged by the enterprise for a period or periods aggregating more than 183 days within any twelve-month period.
43. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage, storage or display or delivery of goods or merchandise belonging to the enterpriseenterprise ;
(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 enterpriseenterprise ;
(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 enterpriseenterprise ;
(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;
(f) , for 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 characterenterprise.
54. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- - other than an agent of an independent status to whom paragraph 6 5 applies -- - is acting in a Contracting State, on behalf of an the enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterpriseother Contracting State, that the enterprise shall be deemed to have a permanent establishment in that State the first-mentioned Contracting State, if such a person :
(a) has and habitually exercises in respect the first-mentioned State, an authority to conclude contracts on behalf of any activities which that person undertakes for the enterprise, ; unless the his activities of such person are limited to those the purchase of goods or merchandise for the enterprise ;
(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 ;
(c) has no such authority, but habitually secures orders in paragraph 4 which, if exercised through 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 fixed place of business, would not make this fixed place of business a permanent establishment under controlling interest in it ; or
(d) manufactures or processes in the provisions of that paragraphfirst-mentioned Contracting State for the enterprise goods or merchandise belonging to the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent 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 or on behalf of that enterprise and other enterprises, which are controlled by it or have a controlling interest in it, he will not be considered an agent of independent status within the meaning 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
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" establishment “ means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term " “permanent establishment" ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site or construction or site, a construction, assembly or installation project or supervisory activities in connection Connection therewith, but only where such site, project or activities continue for a period or periods aggregating of more than 6 months within any twelve-month periodsix months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other engaged personnel engaged by in the enterprise other Contracting State, provided that such activities continue for a project or any other project connected therewith for a period or periods aggregating of more than 183 days within any twelve-month periodsix months.
4. Notwithstanding the preceding provisions of this Articleparagraphs 1 to 3, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery 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;
(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.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- person—other than an agent of an independent status to whom the provisions of paragraph 6 applies -- apply—is acting in a Contracting State on behalf of an enterprise and 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 under-takes for the enterprise, if:
(a) that person has, and habitually exercisesexercises in the first-mentioned Contracting State, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any unless his activities which that person undertakes for the enterprise, unless the activities of such person are limited to those 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
(b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that Contracting 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.
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
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
