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;
Appears in 40 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through 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;
Appears in 36 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;
Appears in 35 contracts
Samples: Agreement for the Avoidance 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 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;
Appears in 26 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;
Appears in 23 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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;
Appears in 18 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, 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;
Appears in 14 contracts
Samples: Agreement for the Elimination 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 the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 10 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, 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;
Appears in 10 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. 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;
Appears in 9 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 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;
Appears in 9 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 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;
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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;
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement (Dtaa), 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;
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;
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, 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 the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
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) b. a branch;
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 shall include especially:
(a) a place of management;
(b) a branch;
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
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;
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:
(especially a) a place of management;
(b) a branch;
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Treaty, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this AgreementConvention, 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;
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 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 onon .
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 3 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. - 1. ) For the purposes of this AgreementConvention, the term “"permanent establishment” means a fixed place of business through 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;
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, Agreement the term “permanent establishment” ”, in relation to an enterprise, means a fixed place of trade or business through in which the trade or business of an the enterprise is wholly or partly carried on.
(2. ) The term “permanent establishment” includes especially:includes—
(a) a place of management;
(b) a branch;
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 the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
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) 1. a place of management;
(b) 2. a branch;
3. an office;
4. a factory;
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;
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 Agreement, 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;
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;
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. a place of management;
(b) b. a branch;
c. an office;
d. a factory;
e. a workshop;
f. a farm or any plantation;
g. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
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 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;
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. 2nd The term “"permanent establishment” " includes especially:
(a) a place of management;
(, b) a branch;,
Appears in 2 contracts
Samples: Double Taxation Treaty, Double Taxation Treaty
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;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
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;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through in which the business in 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;
Appears in 2 contracts
Samples: Convention 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;
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;
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;
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 in 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;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this AgreementConvention, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
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; f) an installation, structure or vessel or any other place used for the exploration of natural resources;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. 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;
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.
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;
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. 1 — For the purposes of this AgreementConvention, the term “«permanent establishment” » means a fixed place of business busi- ness through which the business of an enterprise is wholly or partly carried on.
2. 2 — The term “«permanent establishment” » includes especially:
(a) a A place of management;
(b) a branch;
Appears in 2 contracts
Samples: Cooperation Agreement, Cooperation 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 management;
(b) a branch;
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 in 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;
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 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 A place of management;
(b) a A branch;
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;
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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. § 1. For the purposes of this AgreementConvention, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly carried on. Wholly or partly carried on.
2. § 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 mine, an oil or gas well, a quarry or any other place of extraction of natural resources or operated.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 1 contract
Samples: Double Taxation Convention
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this Agreement, the term “" permanent establishment” ", in relation to an enterprise, means a fixed place plase of business through though 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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. § 1 For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which is in the business of an the enterprise is wholly or partly carried on.
2. § 2 The term “"permanent establishment” " includes especially:
(a) a place of management;
(, b) a branch;,
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management; (b)a branch;
(bc) an office; (d)a factory;
(e) a branch;workshop; and
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. 2nd The term “"permanent establishment” includes especially" includes, among other things:
(a) a place of management;
(, b) a branch;,
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes shall include especially:
(a1) a A place of management;
(b2) a A branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management;
(b) a branch;
c) an office;
d) a factory;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
c) an office;
d) a factory;
e) a workshop;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a A place of management;.
(b) a A branch;.
Appears in 1 contract
Samples: Income and Capital Tax Convention
PERMANENT ESTABLISHMENT. 1. 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. 2. The term “«permanent establishment” » includes especially:
(a: a. A) a place of management;
(b; b. B) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Convention 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 A place of management;
(b) a A branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which used for the business exercise of an enterprise is wholly or partly carried ona commercial activity and the realization of income.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: Income and Capital Tax 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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through which the business a resident of an enterprise is wholly a Contracting State engages in industrial or partly carried oncommercial activity.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: Double 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 of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term “"permanent establishment” " includes especially:
especially : (a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: Double Taxation Agreement
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;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a farm or forest.
Appears in 1 contract
Samples: International Tax Agreements
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;
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of In this AgreementArrangement, 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:
(a1) a place of management;
(b2) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. 1 For the purposes of this Agreement, the term “permanent establishment” ”, in relation to an enterprise, means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: International Tax Agreements
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;
Appears in 1 contract
Samples: Income 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;
(bc) an office; (d)a factory;
(e) a branch;workshop; and
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “«permanent establishment” » means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “«permanent establishment” » includes especially:
(a) a. a place of management;
(b) b. a branch;
c. an office;
d. a factory;
e. a workshop;
f. any premises used as a sales outlet or for receiving or soliciting orders;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. ) For the purposes of this AgreementConvention, the term “"permanent establishment” means a fixed place of business through in which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especiallyespecially :
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: 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:
" shall include: (a) a a)a place of management;
(b) a branch;
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term terms “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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an office ;
(d) a factory ;
(e) a workshop ;
(f) a warehouse ;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed permanent place of or facility used for business activity, through which the business activity of an enterprise is wholly or partly carried on.out..
2. The term “permanent establishment” includes especially:
(a) a place seat of management;
(headquarters of a part of an enterprise, b) a branch;,
Appears in 1 contract
Samples: Income and Capital Tax 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 'enterprise, is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management;
(; b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: International Tax Agreements
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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. 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;
Appears in 1 contract
Samples: Income and Capital Tax Convention
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 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.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes shall include especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: 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 especially:
(a) a place of management;
(b) a branch;
(c) premises used as sales outlets;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) 1. a place of management;
(b) 2. a branch;
3. an office;
4. a factory;
Appears in 1 contract
Samples: 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 activities of an enterprise a person of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the The purposes of this AgreementConvention, the term “"permanent establishment” establishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried onon .
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: Income and Capital 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, f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Appears in 1 contract
Samples: Income Tax Convention
PERMANENT ESTABLISHMENT. 1. 1 - For the purposes of this Agreement, the term “permanent establishment” means a fixed nxed place of business through which the business of an enterprise is wholly or partly carried on.
2. The 2 - me term “permanent establishment” includes especially:
(a) : a- a place of management;
(b) ; b - a branch;; c - an oace; 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.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “"permanent establishment” " includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes shall include especially:
(a) a. a place of management;
(b) b. a branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term “permanent establishment” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes shall include especially:
(a) a a. A place of management;
(b) a b. A branch;
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose 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;
Appears in 1 contract
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 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;
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term “"permanent establishment” " includes especially:
(a: Eins) a place of management;
(b; Zwei) a branch; Drei) an office; Vier) a factory;
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term “"permanent establishment” " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
(a) a place of management;
(b) a branch;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a warehouse;
(h) a permanent sales exhibition; and
(i) premises for receiving and soliciting orders.
2. The term "permanent establishment" means especially:
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
