PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on. 2. The term "permanent establishment" shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, oil well, quarry or other place of extraction of natural resources; (g) a plantation, farm, orchard or vineyard; (h) a building site or construction or installation or assembly project which exists for more than six months. 3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise. 4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State. 5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if - (a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or (b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. 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 for either company a permanent establishment of the other.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 the exploitation of natural resources;.
(g) a plantation, farm, orchard or vineyard;3. The term “permanent establishment” shall also include:
(ha) a building site or construction or installation project and the supervisory activities in connection therewith, but only if such building site, construction or assembly project which exists for activities last more than six months;
b) the furnishing of services, including consultancy services, by an enterprise through employees or other individuals engaged by the enterprise for such purpose where activities of that nature continue within the country for a period or periods aggregating more than 183 days within any twelve months period.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of supplying information, for carrying out scientific research or any other similar activity for similar activities which have the enterprise, if such activity is of a preparatory or auxiliary character, for .
5. Notwithstanding the provisions of paragraphs 1 and 2 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, a quarry or other place of extraction of natural resources;
(g) a plantationbuilding site or construction, farmor assembly or installation project, orchard or vineyardsupervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;
(h) the furnishing of services, including consultancy services, by 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 building site connected project) within the country for a period or construction or installation or assembly project which exists for periods aggregating more than six monthsmonths within any 12-month period.
3. The term "permanent establishment" shall not be deemed 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, character for the enterprise. (Art.5 contd.)
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
6. 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 the trade exhibition or conference.
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 for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project project, which exists for more than six 6 months;
i) an installation or structure or a drilling rig or a ship used for the exploration of natural resources, only if such use lasts for more than 6 months.
3. The An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than 6 months in connection with:
a) building site or a construction, installation or assembly project; or
b) an installation or structure or a drilling rig or a ship used for the exploration of natural resources, which is being undertaken in that other State.
4. 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, for 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for 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 Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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;.
(g) a plantation, farm, orchard or vineyard;
(h) a 3. A building site or construction or installation or assembly project which exists for constitutes a permanent establishment only if it lasts more than six twelve months.
34. The 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any activity not listed in subparagraphs (a) to (d) of informationthis paragraph, provided that this activity has a preparatory or auxiliary character; or
(f) the maintenance of a fixed place of business solely for scientific research any combination of activities mentioned in 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. Paragraph 4 of this Article 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 similar 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 which have 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 2 of this Article but subject to the provisions of paragraph 7 of this Article, where a person is acting in a Contracting State on behalf of an enterprise and, 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 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 of this Article which, if it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in would not make this fixed place of business a permanent establishment under the provisions of that other Contracting Stateparagraph.
57. A Paragraph 6 of this Article shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of carries on business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, as an independent agent and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to acts for the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their 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 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.
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 for 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 purpose of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include especially” includes but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, a quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "“permanent establishment" shall not be deemed to include” also includes:
(a) A building 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) The furnishing of services, including consultancy services, by 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 six months within any 12- month period;
(c) A person acting in one of the two Contracting States on behalf of an enterprise of the other Contracting State - other than an agent of an independent status to whom the provisions of paragraph 6 of this Article apply - if this person has in the first mentioned Contracting State an authority to conclude contracts in the name of that enterprise and has habitually exercised such authority in it.
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 following:
(a) 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, merchandise or for collecting information, information for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of advertising, for the supply of informationsubmitting data, for conducting scientific research research, or for similar activities which have a preparatory of preliminary or auxiliary character, nature for the enterprise.
45. An Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein for more than six months collects premiums in connection with a construction, installation or assembly project which is being undertaken in the territory of that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterpriseinsures risks situated therein.
6. An enterprise in one of a the two Contracting State States shall not be deemed to have a permanent establishment in 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, where such persons are provided that this 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 will not be considered an agent of an independent status within the meaning of this paragraph.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months183 days.
3. The term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 purposes of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a one of the Contracting State States for or on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place 5 of business in the former Contracting State this Article applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State State, if -
(a) he has, and habitually exercises a general authority exercises, in the first-mentioned Contracting State a general authority to conclude contracts in the name 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 maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he that person regularly fills orders delivers goods or merchandise for or on behalf of the enterprise, or
(c) he habitually secures orders for the sale of goods or merchandise in the first- mentioned State, wholly or almost wholly, for the enterprise itself, or for the enterprise or other enterprise which are controlled by it or have controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their businessbusiness and their business and their activities do not fall within the scope of paragraph 4(c) above.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for make either company a permanent establishment of the other.
7. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on a business which consists of providing the services of public entertainers (such as stage, motion picture, radio or television artistes and musicians) or athletes in that other Contracting State unless such services are provided within the scope of a cultural or sports exchange programme agreed to by both the Contracting States.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard resources including timber or vineyardother forest produce;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. The An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose of 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 purposes of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose purposes of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose purposes of purchasing goods or merchandise, or for collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose purposes of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, character for the enterprise.
4. An enterprise , such as advertising, the supply of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation information or assembly project which is being undertaken in that other Contracting Statescientific research.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless the activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, where 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 its associated enterprises, 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 for make 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a farm or plantation;
(h) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(hi) a building site or construction or site, construction, installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, but only if:
(a) he has, has and habitually exercises a general authority in the first-mentioned Contracting State an authority to negotiate and conclude contracts in for or on behalf of the name enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise for or on behalf of the enterprise; or
(c) he habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on transacts business in that other Contracting State through a broker, general commission agent or any other agent of an independent statusstatus in the other Contracting State, where such persons are acting in the ordinary course of their business. For this purpose, an agent shall not be considered to be an agent of an independent status if it acts as an agent exclusively or almost exclusively for the enterprise and carries on any of the activities described in paragraph 4 of this Article.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantationwarehouse, farm, orchard or vineyardin relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
(i) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 183 days;
(j) a building site or construction or construction, installation or assembly project which exists or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than six months183 days;
(k) the furnishing of services other than technical services as defined in Article 12 (Royalties and Fees for Technical Services), by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, but only if activities of that nature continue within that other Contracting State for a period or periods aggregating more than 183 days.
3. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person—other than an agent of business in an independent status to whom the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which provisions of paragraph 5 apply—is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than State, has and habitually exercises an agent of independent status authority to whom paragraph 6 applies) notwithstanding he has no fixed place of business conclude contracts in the former Contracting State name of the enterprise, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name respect of any activities which that person undertakes for the enterprise; or
(b) he maintains , unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the first-mentioned Contracting State a stock provisions of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or constitution, installation or assembly project which exists lasts for more than six 9 months.
3. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six 9 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Where a person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding State, he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 made under conditions which differ from those which would be made between independent enterprises.
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 for either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, a quarry, an oil well, quarry well or other place of extraction of natural resources;
(g) a farm or a plantation, farm, orchard or vineyard;
(h) a building site or a construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if if:
(a) it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, construction or installation or assembly project which is being undertaken therein; or
(b) it provides the services of public entertainers (such as stage, motion picture, radio or television artistes and musicians) or athletes in that other Contracting State unless the enterprise is supported, wholly or substantially, from the public funds of the Government of the first-mentioned Contracting State in connection with the provision of such services. For the purposes of this sub- paragraph, the term "Government" shall include a State Government, a political sub-division, or a local or statutory authority of either Contracting State.
5. A Subject to the provisions of paragraph 6 of this Article, a person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if -if:
(ai) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in for or on behalf of the name enterprise, unless the activities of the persons are limited to the purchase of goods or merchandise for the enterprise; or
(bii) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders for or on behalf of the enterprise; or
(iii) he habitually secures orders in the first-mentioned Contracting State exclusively or almost exclusively, for the enterprise or any other enterprise which is controlled by it or has a controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(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;
(g) a plantation, farm, orchard or vineyard;; and
(h) a building site farm or construction or installation or assembly project which exists for more than six monthsplantation.
3. The term "“permanent establishment" ” likewise encompasses:
(a) a building 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 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged 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 12 months within any 24-month period.
4. Notwithstanding the preceding provisions of paragraphs 1 to 3, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.;
4. An enterprise (f) the maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A person 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 apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than State, has and habitually exercises an agent of independent status authority to whom paragraph 6 applies) notwithstanding he has no fixed place of business conclude contracts in the former Contracting State name of the enterprise, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name respect of any activities which that person undertakes for the enterprise; or
(b) he maintains , 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 first-mentioned Contracting State a stock provisions of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, where 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 for 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:especially -
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six 6 months.
3. The term "permanent establishment" shall not be deemed to include: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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State one of the States on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
5. An enterprise of one of the States shall be deemed to have a permanent establishment in the other State if it carries on supervisory activities in that other State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other State.
6. An enterprise of a Contracting State one of the States shall not be deemed to have a permanent establishment in 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, 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 one of the States 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 for 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, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or and assembly project which exists exist for more than six months.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or and assembly project which is being undertaken in that other Contracting Stateproject.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former first-mentioned Contracting State shall be deemed to be a permanent establishment in the first-mentioned that Contracting State if -if:
(a) he has, and habitually exercises a general an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly party carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly assembly, project which exists for more than six 6 months.
3. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that other the Contracting State if it carries on supervisory activities therein in that other State for more than six twelve months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshopworkshop ;
(f) a mine, quarry, oil well, quarry or gas well or other place of extraction of natural resourcesresources including timber or other forest produce ;
(g) a plantation, farm, orchard farm or vineyardplantation ;
(h) a building site or construction or construction, installation or assembly project which projectwhich exists for more than six months.
3. The term "permanent establishment" shall not be deemed to include:
(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 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise ;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, or
(c) he secures orders in the first-mentioned State substantially for the enterprise itself or for the enterprise and other enterprise which are controlled by it or have a controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. For this purpose, an agent shall not be considered to be an agent of an independent status if it carries on in that other State an activity described in paragraph 5 substantially for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
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 for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or site, construction, installation or and assembly project which exists exist in the aggregate for more than six monthsmonths in a calendar year or for more than six consecutive months overlapping two calendar years.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting Stateterritory, notwithstanding it has no fixed place of business in the other Contracting Stateterritory, shall be deemed to have a permanent establishment in that other Contracting State territory if it carries on supervisory activities therein in connection with construction, installation and assembly projects which are being undertaken in that other territory in the aggregate for more than six months in connection with a construction, installation calendar year or assembly project which is being undertaken in that other Contracting Statefor more than six consecutive months overlapping two calendar years.
5. A person acting in a Contracting State territory on behalf of an enterprise of the other Contracting State territory (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State first-mentioned territory shall be deemed to be a permanent establishment in the first-mentioned Contracting State that territory if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State territory to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State territory a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he regularly secures orders in the first-mentioned territory wholly or almost wholly for the enterprise.
6. An enterprise of a Contracting State territory shall not be deemed to have a permanent establishment in the other Contracting State territory merely because it carries on business in that other Contracting State territory through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 Contracting State territory (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project project, which exists for more than six (6) months;
(i) a place for the exploration for or the production of crude oil or other natural hydrocarbons from the ground or in refining crude oil (where so ever produced).
3. The 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have 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), for provided that the enterpriseoverall 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, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six (6) months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Notwithstanding the provisions of paragraphs 1 and 2, where a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (-- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place applies – is acting on behalf of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he an enterprise and has, and habitually exercises exercises, in a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise; or
(b) he maintains , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State a stock in respect of goods or merchandise belonging to the enterprise from any activities which he regularly fills orders on behalf of that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 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 the other a 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, where 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 for 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 Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantationwarehouse, farm, orchard in relation to a person providing storage facilities for others; and
h) premises used for the purpose of selling goods or vineyard;merchandise.
(h3. The term “permanent establishment” likewise encompasses:
a) a building site or construction or installation project or supervisory service activities in connection therewith if it lasts more than six months;
b) an assembly or installation project which exists for more than six three months.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for ;
f) the enterprise.
4. An enterprise maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 7 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf 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) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
6. An insurance enterprise of a Contracting State shall except 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 State or insures risks situated therein through an employee or through a representative who is not an agent of independent status within the meaning of paragraph 7.
7. An enterprise shall not be deemed to have a permanent establishment in the other a 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, where 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 the enterprise, he shall 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. In such a case, the provisions of paragraph 5 shall apply.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The A building site, a construction, assembly or installation project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activities last more than twelve months.
4. 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any activity not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character; or
(f) the maintenance of informationa fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
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 scientific research the enterprise or for similar the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities which have 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 2 but subject to the provisions of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise and, 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 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more exercised through a fixed place of business (other than six months in connection with a constructionfixed place of business to which paragraph 5 would apply), installation or assembly project which is being undertaken in that other Contracting Statewould not make this fixed place of business a permanent establishment under the provisions of paragraph 4.
57. A Paragraph 6 shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other the first- mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, where 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 for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 other place of extraction of natural resourcesresources including timber or other forest produce;
(g) a plantation, farm, orchard an installation or vineyardstructure used for the exploration of natural resources;
(h) a building site or construction or installation which exists for more than twelve months or assembly project which exists for more than six months;
(i) a farm or plantation.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a one of the Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, States shall be deemed to have a permanent establishment in that the other Contracting State and to carry on business through that permanent establishment if it carries on supervisory activities therein in that other State for more than six months in connection with a building site, or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than an agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-first- mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name on behalf of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for that enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that the other Contracting State through a broker, general commission agent or of any other agent of an independent status, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "" permanent establishmentestablishment " means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "" permanent establishmentestablishment " shall include especiallyespecially :
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshopworkshop ;
(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 plantation, farm, orchard farm or vineyard;plantation ; and
(h) a building site or construction site, a construction, assembly or installation project or assembly supervisory activities in connection therewith, but only where such site, project which exists or activities continue for a period of more than six monthsmonths .
3. The Notwithstanding the provisions of paragraphs 1 , 2 , and 3 of this Article, the term "" permanent establishmentestablishment " shall not 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 for collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingadvertising , for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person - other than an agent of business in the other Contracting State, shall be deemed an independent status to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which whom paragraph 7 applies - is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person :
(a( a ) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State 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( b ) he has no such authority, but habitually maintains in the first-first - mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
5. 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.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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 .
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), otherwise ) shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, quarry, oil well, quarry or gas well or other place of extraction of natural resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, or
(c) he secures orders in the first-mentioned State substantially for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. For this purpose, an agent shall not be considered to be an agent of an independent status if it carries on in that other State an activity described in paragraph 5 substantially for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
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 for either company a permanent establishment of the other.. CHAPTER III TAXATION OF INCOME
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The A building site or construction, assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if it lasts more than twelve months.
4. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.;
4. An f) an installation project carried on by an enterprise of a Contracting State, notwithstanding it has no State in the other Contracting State in connection with delivery of machinery or equipment produced by that enterprise;
g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to f), 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 StateState an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;:
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;.
(g) a plantation3. Notwithstanding the percents of paragraphs 1 and 2, farm, orchard or vineyard;
(h) the term "permanent establishment" shall include a building site or construction or installation or assembly project which only if it exists for more than a) six months, in the case of installation or setting up of plant equipment or machinery including the auxiliary construction as is necessary for such installation; b) three months, in all other cases.
34. The term "permanent establishment" shall not be deemed 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 mercahndise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance miantenance 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 for collecting information, for the enterpriseenterprse;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities activites which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State one of the States on behalf of an enterprise of the other Contracting State (State-other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State -shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
c) he habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself, or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
6. An enterprise enteprise of a Contracting State one of the States shall not be deemed to have a permanent establishment in the other Contracting State merely because beacause it carries on business in that other Contracting State through a broker, general gereral commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. This shall not apply if such broker or agent carries on in that other State an activity described in paragraph 5 wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by or have a controlling interest in it.
7. The fact that a company which is a resident of a Contracting State one of the States 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 for 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 ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil wellor gas well (including an offshore drilling site), a quarry or any other place of extraction of natural resources, including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 12 months.
3. The 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if if:
(a) it carries on supervisory activities therein in that other State for more than six 12 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or
(b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 as 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project project, which exists for more than six 12 months.
3. 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six 12 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil or gas well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard an installation or vineyardstructure for the exploration of natural resources which exists for more than 183 days;
(h) an agricultural or farming estate or plantation;
(i) a building site or construction or installation or assembly project which exists for more than six months183 days.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom the provisions of paragraph 6 applies) notwithstanding he has no fixed place 5 of business in the former Contracting State this Article apply - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six months;
(h) a farm or plantation;
(i) a place of extraction of timber or forest produce.
(3. ) The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(4. ) An enterprise of a one of the Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, States shall be deemed to have a permanent establishment in that the other Contracting State if if:
(a) it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State;
(b) it carries on a business which consists of providing the services of public entertainers of the kind referred to in article 17 in that other Contracting State.
(5. A ) Subject to the provisions of paragraph (6) of this article, a person acting in a one of the Contracting State States on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general authority in the that first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
(6. ) An enterprise of a one of the Contracting State States shall not be deemed to have a permanent establishment in 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, where such persons are acting in the ordinary course of their business.
(7. ) The fact that a company which is a resident of a one of the Contracting State States 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 for 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six months;
(h) A farm or plantation;
(i) a place of extraction of timber or other forest produce.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a one of the Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, States shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Subject to the provisions of paragraph 6 of this Article, a person acting in a one of the Contracting State States on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general authority in the that first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a one of the Contracting State States shall not be deemed to have a permanent establishment in 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, where such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a one of the Contracting State States 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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for 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 Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include especially” includes, but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
g) a store or premises where sales are performed;
h) a mine, oil an oil-well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(hi) a building site or construction or construction, installation or assembly project which exists or supervisory activities in connection therewith, where such site, project or activity continues for more than six months;
j) the furnishing of services including consultancy services by an enterprise through an employee or other personnel provided where activities of that nature (for the same or connected project) within the other Contracting States continue within a Contracting State for a period or periods exceeding 180 days within any twelve-month period.
3. The term "“permanent establishment" ” shall not be deemed 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. Where such goods and merchandise are sold directly in the places of storage, the latter shall be deemed to constitute a permanent establishment;
(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 for collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general in that Contracting State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
5. An insurance enterprise of a Contracting State shall, except with regards 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 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 6.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise he would not be considered an agent of an independent status within the meaning of the paragraph if it is proved that the transactions between the agent and the enterprise were not made under arms-length conditions.
7. The fact that a company which is a resident corporation of a Contracting State controls or is controlled by a company which is a resident corporation of the other Contracting State, State or a corporation which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company corporation a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;; and
(h) a building site or construction or construction, installation or assembly project which exists for a period of more than six nine months.
3. 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 pursuant to a contract of sale 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 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;
(e) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
(ef) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise; and
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (f), 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, notwithstanding that it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting StateState for a period of more than nine months.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding that he has no fixed place of business in the former first-mentioned Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting that State if -if--
(a) he has, and habitually exercises exercises, a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Income and Capital Tax Agreement, Income and Capital Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" shall include includes especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) ; e. a workshop;
(f) f. a mine, an oil well, quarry or other place of extraction of natural resources;; and
(g) g. a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six monthswarehouse.
3. The term "permanent establishment" likewise encompasses:
a. a building site, construction, installation or assembly project or supervisory activities in connection therewith, which continue for a period of more than six months;
b. the furnishing of services, including consultancy and insurance services, through employees engaged by the enterprise for such purpose, for a period more than twelve months.
4. Notwithstanding the provisions of paragraph 1 the following activities of an enterprise shall not be deemed not to includebe carried out through a permanent establishment:
(a) a. the use of facilities solely for the purpose of storage, 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, merchandise or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Notwithstanding the provisions of paragraphs 1 and 2 a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting that other State in respect of any activities if -such a person:
(a) he a. has, and habitually exercises a general authority in the first-first mentioned Contracting State to conclude contracts in the name of the enterprise; , or
(b) he b. has no such authority, but maintains in the first-first - mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company as 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 of 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, farm, orchard or vineyard;; and
(h) a building site or construction site, a construction, assembly or installation project or assembly supervisory activities in connection therewith, but only where such site, project which exists or activities continue for a period of more than six months.
3. The Notwithstanding the provisions of paragraphs 1 and 2 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person -- other than an agent of business in the other Contracting State, shall be deemed an independent status to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which whom paragraph 6 applies -- is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 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) he has no such authority, but habitually maintains in the first-first- mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
5. 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 6 applies.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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.
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 for 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 Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;.
(g3. a) A building site or construction, assembly or installation project constitutes a plantationpermanent establishment only if it lasts more than twelve months.
b) However, farm, orchard or vineyard;
(h) a building site or construction construction, assembly or installation or assembly project beginning during the period of ten years following immediately the date on which exists for the Convention becomes effective constitutes a permanent establishment only if it lasts more than six months. After that period of ten years, only the provisions of sub-paragraph a) shall apply.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for ;
f) the enterprise.
4. An enterprise maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
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 other Contracting Statename of the enterprise, that enterprise shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where provided that such persons are acting in the ordinary course of their business. However, where the activities of such agent are devoted wholly or almost wholly on behalf of that enterprise and where the transactions 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; but 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) premises used as a sales outlet;
f) a workshop;
(fg) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months; or supervisory activities in connection therewith, where such activities continue for a period of more than six months;
i) the furnishing of services including consultancy services by an enterprise through employees or other personnel, 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 six months within any twelve- months period.
3. The term "“permanent establishment" ” shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 the other Contracting State merely because it carries on business in that other Contracting State through a broker, a general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he would not be considered an agent of an independent status within the meaning of this paragraph if it is proved that 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six 6 months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Where a person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-first- mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status if the transactions between the agent and the enterprise were not made under arm'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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance 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 Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantation, farm, orchard or vineyardplace of exploration of natural resources;
(h) a building site or construction or construction, installation or assembly project, or supervisory activities in connection therewith where such site, project which exists or activity continues for more than six months;
i) premises used as a sales outlet;
j) a warehouse, in relation to a person providing storage mainly for some other person or persons;
k) a place for the furnishing of services, including consultancy services by an enterprise through employees or other personnel 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 month period.
3. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 5 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if -
(a) he has, has and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for that enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 the enterprise, he shall not be considered as agent of an independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arms-length conditions. In such a case, the provisions of paragraph 4 shall apply.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include 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 other place of extraction of natural resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. The term "“permanent establishment" ” shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if if:
a) it carries on supervisory activities therein in that other State for more than six 6 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or
b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise;
c) he manufactures or processes in the first-mentioned 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 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, 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 as 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;; and
(g) a plantationan agricultural, farm, orchard pastoral or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six monthsforestry property.
3. The term "permanent establishment" An enterprise shall not be deemed to includehave a permanent establishment merely by reason of:
(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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, character for the enterprise, such as advertising or scientific research.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other a Contracting State if and to carry on business through that permanent establishment if:
a) it has a building site or construction, installation or assembly project in that State which exists for more than twelve months; or
b) it carries on supervisory activities therein in that State for more than six months in connection with a building site, or a construction, installation or assembly project which is being undertaken in that State; or
c) it maintains substantial equipment for rental or other Contracting Statepurposes within that State (excluding equipment let under a hire-purchase agreement) for more than six months.
5. a) The duration of activities under subparagraphs a) and b) of paragraph 4 will be determined by aggregating the periods during which activities are carried on in a Contracting State by associated enterprises provided that the activities of the enterprise in that State are connected with the activities carried on in that State by its associate.
b) The period during which two or more associated enterprises are carrying on concurrent activities will be counted only once for the purpose of determining the duration of activities.
c) For the purposes of this Article, an enterprise shall be deemed to be associated with another enterprise if:
(i) one is controlled directly or indirectly by the other ; or
(ii) both are controlled directly or indirectly by the same person or persons.
6. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 7 applies - shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if -if:
(a) he the person has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in on behalf of the name enterprise, unless the person’s activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in so acting the first-mentioned Contracting person manufactures or processes in that State a stock of for the enterprise goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are that person is acting in the ordinary course of their businessthe person’s business as such a broker or agent.
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 for make either company a permanent establishment of the other.
9. The principles set forth in the preceding paragraphs of this Article shall be applied in determining for the purposes of paragraph 7 of Article 11 and paragraph 5 of Article 12 whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of a Contracting State, has a permanent establishment in a Contracting State.
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 purpose of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyespecially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
g) a mine, oil an oil-well, quarry or other place of extraction of natural resources;.
3. The term "permanent establishment" likewise encompasses:
(g) a plantation, farm, orchard or vineyard;
(ha) a building site or construction site, a construction, assembly or installation project or assembly supervisory activities in connection therewith, but only where such site, project which exists or activities continue for a period of more than six months;
(b) the furnishing of services, including consultancy services by an enterprise through employees of other personnel engaged by the enterprise of 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 three months within any 12 month period.
34. The term "permanent establishment" shall not be deemed to includeinclude :
(a) the use of the 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 of merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State one of the two States on behalf of an enterprise of the other Contracting State (States - other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 7 applies - shall be deemed to be a permanent establishment in the first-- mentioned Contracting State if -:
(a) he has, has and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he has maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An insurance enterprise of one of the two States shall, except with regard to reinsurance, be deemed to have a Contracting permanent establishment in the other 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 of one of the two States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State States through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.. However, when such a broker or agent carries on activities wholly or almost wholly for that enterprise it self or for that enterprise and other enterprises which are controlled by or have a controlling interest in it, 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 one the two States controls or is controlled by a company which is a resident of the other Contracting StateStates, or which carries on business in that other Contracting State States (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Tax Treaty, Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried onSee treaty text.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 for of collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of advertising, for the supply carrying on any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character; and
f) Any combination of the above providing that the overall activity of the fixed place of business is of a preparatory or auxiliary character. To apply this Article, it is necessary to be able to make a distinction between functions that are core to a business and those that are merely preparatory or auxiliary. What constitutes core functions will vary from one business to the next. However, any fixed place of business from which the business is partly managed will constitute a permanent establishment even if its function otherwise appears to be preparatory or auxiliary. Also, if services are rendered to other companies within the corporate group or to third party customers then this would not be preparatory or auxiliary because activities only count as preparatory or auxiliary if they are carried on “for the enterprise.
4” itself. An Note that despite incorporating many features of the UN Model Convention, this Article at paragraph 4(b), unlike the UN Model, excludes “delivery of goods or merchandise” from the definition of what may be considered a permanent establishment. Thus a warehouse would not normally be considered a permanent establishment under this Treaty. This Treaty follows the UN Model in specifically providing that services provided by an enterprise of may result in a Contracting Statepermanent establishment, notwithstanding it has even though there is no fixed place of business business. The furnishing of consultancy and other services, whether through an enterprise's own employees or by other personnel hired for the purpose where a project (and any connected project) will give rise to a permanent establishment where the activities last for more than six months within any 12-month period. There is little guidance available as to what is meant by “same or connected” but Commentary on the OECD Model suggests that commercial connections rather than geographic connections are paramount. Where the services are merely preparatory or auxiliary, as set out above, no permanent establishment will arise. Dependent agents may constitute a permanent establishment. Where a person is acting on behalf of a resident of a Contracting State and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the other Contracting Statename of the resident, shall be that resident is deemed to have a permanent establishment in that other Contracting State if it carries on supervisory State, unless the activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status are limited to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(those listed at a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 for either company a permanent establishment of the other.to
Appears in 2 contracts
Samples: Income Tax Treaty, Income Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard resources including timber or vineyardother forest produce;
(h) a farm or plantation;
(i) a building site or construction or construction, installation or assembly project which exists for more than six months183 days.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 purposes 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if if:
(a) it carries on supervisory activities therein in that other State for more than six months 183 days in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or
(b) substantial equipment is used or installed in that other State by, for or under contract with, the enterprise.
5. A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 of this Article applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if—
(a) he has, and habitually exercises a general authority exercises, in the first-mentioned Contracting State an authority to conclude contracts in the name 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 maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or delivers goods or merchandise for or on behalf of the enterprise, or
(c) he habitually secures orders for the sale of goods or merchandise in the first-mentioned State, wholly or almost wholly, for the enterprise itself, or for the enterprise or other enterprises which are controlled by it or have controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their businessbusiness and their activities do not fall within the scope of paragraph 5(c) of this Article.
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 for make 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 ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six months.
3. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for 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 Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;; AUSTRIA-DTA 4
(e) a workshop;
(, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;.
(g) a plantation, farm, orchard or vineyard;
(h) a 3. A building site or construction or installation or assembly project which exists for constitutes a permanent establishment only if it lasts more than six twelve months.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for ;
f) the enterprise.
4. An enterprise maintenance of a Contracting State, notwithstanding it has no 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 other Contracting Statename of the enterprise, that enterprise shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 AUSTRIA-DTA 5 on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantation, farm, orchard building site or vineyardconstruction or installation project;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed to include:
(a) the use fixed place of facilities solely business used for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(bi) the maintenance of a stock of goods or merchandise belonging to the enterprise solely maintained for the purpose of storage, display or delivery;
(cj) a fixed place of business used for the purpose of purchasing goods or merchandise, or for collecting information which is the actual object of the business of the enterprise;
(k) a fixed place of business used for the purpose of advertising;
(l) the furnishing of services including consulting services by an enterprise through employees or other personnel hired 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 six months.
3. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
(a) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(db) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, character for the enterprise.
4. An Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 5 applies – is acting on behalf of an enterprise of and has, and habitually exercises in a Contracting State, notwithstanding it has no fixed place of business State an authority to conclude contracts in the other Contracting Statename of the enterprise, that enterprise shall be deemed to have a permanent establishment in 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 3 which, if it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business a permanent establishment under the provisions of that paragraph. Such authority shall, in the former Contracting State shall particular, be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and exercised by an agent who habitually exercises a general authority in the first-mentioned Contracting State has available to conclude contracts in the name of the enterprise; or
(b) he maintains him in the first-mentioned Contracting State a stock of goods or merchandise merchandise, belonging to the enterprise enterprise, from which he regularly fills orders received by him on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where provided that such persons are acting in the ordinary course of their business. However, where the agent whose services are used has available to him a stock of goods or merchandise on consignment from which the sales and deliveries are made, such stock is characteristic of the existence of a permanent establishment.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
III. TAXATION OF INCOME ARTICLE 6
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to profits from the alienation of such property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, Convention the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
; (h) a building site or construction or site, a construction, installation or assembly project which exists or supervisory activities in connection therewith 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 employees or other personnel (other than an agent of an independent status within the meaning of paragraph 6) 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 three months within any 12- month period.
3. The 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person - other than an agent of business in the other Contracting State, shall be deemed an independent status to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which whom paragraph 6 applies - is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 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
or (b) he has no such authority, but habitually maintains in the first-first- mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
5. 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 or that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 6 applies.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, an oil or gas well, a quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard resources including timber or vineyardother forest produce;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. The An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for more than 6 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose of 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 purposes of storage, display storage or deliverydisplay;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose purposes of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose purposes of purchasing goods or merchandise, or for collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose purposes of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, character for the enterprise.
4. An enterprise , such as advertising, the supply of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation information or assembly project which is being undertaken in that other Contracting Statescientific research.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless the activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, where 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 its associated enterprises, 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 for make either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 the exploitation of natural resources;.
(g) a plantation, farm, orchard or vineyard;3. The term “permanent establishment” shall also include:
(ha) a building site or construction or installation project and the supervisory activities in connection therewith, but only if such building site, construction or assembly project which exists for activities last more than six months;
b) the furnishing of services, including consultancy services, by an enterprise through employees or other individuals engaged by the enterprise for such purpose where activities of that nature continue within the country for a period or periods aggregating more than 183 days within any twelve months period.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of supplying information, for carrying out scientific research or any other similar activity for similar activities which have the enterprise, if such activity is of a preparatory or auxiliary character, for .
5. Notwithstanding the provisions of paragraphs 1 and 2 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for either company a permanent establishment of the other.
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. For the purposes of this Convention, the term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Conventionagreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(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;
(g) a plantation, farm, orchard or vineyard;; and
(h) a building site or construction or an installation or assembly project which exists structure used for more than six monthsthe exploration of natural resources.
3. The term "“permanent establishment" ” likewise encompasses:
(a) a building site or a construction, installation or assembly project, or supervisory activities in connection therewith only if the site, project or activity lasts more than six months;
(b) the furnishing of services including consultancy services by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State, provided that such activities continue for the same or a connected project for a period or period aggregating to more than 6 months within any twelve month period.
4. 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 other 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 of merchandise, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.; and
4. An enterprise (f) the maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A Notwithstanding the provisions of paragraphs 1 and 2, a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding that he has no fixed place of business in the former Contracting first-mentioned State shall be deemed to be a permanent establishment in the first-mentioned Contracting that State if -if:
(a) he has, and habitually exercises exercises, a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factoryfactory ;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard farm or vineyardplantation ;
(h) a building site or construction or installation or assembly project which exists warehouse, in relation to a person providing storage facilities for more than six monthsothers.
3. The term "“permanent establishment" ” also includes:
(a) a building site, a construction, installation or assembly project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 6 months ;
(b) the furnishing of services including consultancy services by a resident of one of the Contracting States through employees or other personnel, 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 6 months within any twelve-month period.
4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall not 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, 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 enterpriseenterprise ;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for of collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
45. An enterprise Notwithstanding the provisions of paragraphs 1, 2 and 3 of this Article, where a person - other than an agent of an independent status to whom paragraph 7 of this Article applies - is acting in a Contracting State, notwithstanding it has no fixed place on behalf of business in the enterprise of the other Contracting State, the enterprise shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other the first-mentioned Contracting State., if such a person :
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 appliesa) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment and habitually exercises in the first-mentioned Contracting State if -
(a) he hasState, and habitually exercises a general an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise; orunless his activities are limited to the purchase of goods or merchandise for the enterprise ;
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or makes deliveries on behalf of the enterpriseenterprise ; or
(c) has no such authority, but 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 controlling interest in it.
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 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 within the meaning of paragraph 7 of this Article.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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.
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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;, including timber or other forest produce; and
(g) a farm or plantation, farm, orchard or vineyard;.
(h) a 3. A building site or construction or construction, installation or assembly project which exists for constitutes a permanent establishment only if it lasts more than six months.
34. The 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have 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), for provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
45. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
56. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 7 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, 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.
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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The A building site or construction, assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if it lasts more than twelve months.
4. 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.;
4. An f) an installation project carried on by an enterprise of a Contracting State, notwithstanding it has no State in the other Contracting State in connection with delivery of machinery or equipment by that enterprise;
g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to f), 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 other Contracting Statename of the enterprise, that enterprise shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six monthsthree moths;
h) the provision of supervisory activities for more than three months on a building site or construction or assembly project;
i) installation or the provision of supervisory activities in connection with such installation incidental to the sale of machinery or equipment where the charge payable for such installation exceeds 5 per cent of the sale price of the machinery or equipment free-on-board.
3. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, carrying for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of The term “permanent establishment” shall include a Contracting State, notwithstanding it has no fixed place of business in used as a sales outlet notwithstanding the other Contracting State, shall be deemed to have a permanent establishment in fact that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no such fixed place of business is otherwise maintained for any other activities mentioned in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name paragraph 3 of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethis Article.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where provided that such persons are acting in the ordinary course of their business.
6. A person, including a subsidiary company or any other company, or any personnel thereof or any other person who acts in a Contracting State shall be deemed to be a permanent establishment in the first-mentioned State if:
a) he has and habitually exercises in that State, an authority to conclude contracts or carry on any business activities on behalf of the enterprise, unless his activities are limited to those specified in paragraph 3 of this Article; or
b) he habitually secures orders for the sale of goods or merchandise in that 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 preceding the 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried onSee treaty text.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 for of collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of advertising, for the supply carrying on any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character; and
f) Any combination of the above providing that the overall activity of the fixed place of business is of a preparatory or auxiliary character. To apply this Article, it is necessary to be able to make a distinction between functions that are core to a business and those that are merely preparatory or auxiliary. What constitutes core functions will vary from one business to the next. However, any fixed place of business from which the business is partly managed will constitute a permanent establishment even if its function otherwise appears to be preparatory or auxiliary. Also, if services are rendered to other companies within the corporate group or to third party customers then this would not be preparatory or auxiliary because activities only count as preparatory or auxiliary if they are carried on “for the enterprise.
4” itself. An Note that despite incorporating many features of the UN Model Convention, this Article at paragraph 4 (b), unlike the UN Model, excludes “delivery of goods or merchandise” from the definition of what may be considered a permanent establishment. Thus a warehouse would not normally be considered a permanent establishment under this Treaty. This Treaty follows the UN Model in specifically providing that services provided by an enterprise of may result in a Contracting Statepermanent establishment, notwithstanding it has even though there is no fixed place of business business. The furnishing of consultancy and other services, whether through an enterprise's own employees or by other personnel hired for the purpose where a project (and any connected project) will give rise to a permanent establishment where the activities last for more than six months within any 12-month period. There is little guidance available as to what is meant by “same or connected” but the Commentary on the OECD Model suggests that commercial connections rather than geographic connections are paramount. Where the services are merely preparatory or auxiliary, as set out above, no permanent establishment will arise. Dependent agents may constitute a permanent establishment. Where a person is acting on behalf of a resident of a Contracting State and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the other Contracting Statename of the resident, shall be that resident is deemed to have a permanent establishment in that other Contracting State if it carries on supervisory State, unless the activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status are limited to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(those listed at a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 for either company a permanent establishment of the other.to
Appears in 1 contract
Samples: Income Tax Treaty
PERMANENT ESTABLISHMENT. 1. 1- For the purposes of this ConventionAgreement, the term "permanent establishment" establishment 2 means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. 2- The term "permanent establishment" shall include 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 plantation, farm, orchard or vineyardwarehouse;
(h) a building site permanent sales exhibition;
i) premises for receiving and soliciting orders; and
j) a farm or construction or installation or assembly project which exists for more than six monthsa plantation site.
3. 3- The term "permanent establishment" likewise encompasses a building 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 three months.
4- Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities 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 storagestorage or display; FBR, display or delivery;Government of Pakistan
(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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for ; and
f) the enterprise.
4. An enterprise maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting Statesubparagraphs.
5. A person 5- Notwithstanding the provisions of paragraphs 1 and 2, where a person-other there than an agent of an independent status to whom paragraph 7 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State 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 this paragraph; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
6. 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 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 Stare shall not be deemed to have a permanent establishment in 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, where provided that such persons are acting in the ordinary course of their business.
7. 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. FBR, Government of Pakistan 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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
(3. ) The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(4. ) An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory the activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in of providing the services within that other Contracting StateState of public entertainers or athletes referred to in Article 18.
(5. ) A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (State-other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 (6) applies) notwithstanding he has no fixed place of business in the former Contracting State -shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, but only if:
(a) he has, has and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in on behalf of the name enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or makes deliveries on behalf of the enterprise; or
(c) 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 itself or on behalf of the enterprise and other enterprises controlled by it or which have a controlling interest in it.
(6. ) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on transacts business in that other Contracting State through a broker, general commission agent or any other agent of an independent statusstatus in the other Contracting State, where such persons are acting in the ordinary course of their business. For this purpose, an agent shall not be considered to be an agent of an independent status if it acts as an agent exclusively or almost exclusively for the enterprise and carries on any of the activities described in paragraph (5) of this Article.
(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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in business, through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes 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, quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or a construction or installation or an assembly project which exists or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than six twelve months.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not 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 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, carrying on for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of independent status to whom paragraph 5 applies is acting on behalf of an enterprise of and has, and habitually exercises, in a Contracting StateState an authority to conclude contracts on behalf of the enterprise, notwithstanding it has no fixed place of business in the other Contracting State, that enterprise shall be deemed to have a permanent establishment in 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 3 of this Article, which if it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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.
76. The fact that a company company, which is a resident of a Contracting State controls or is controlled by a company 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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a farm, a plantation, farm, an orchard or vineyard;
(h) a building site or construction or installation or assembly project project, which exists for more than six months;
i) a warehouse in relation to a person providing storage facilities for others.
3. The term "“permanent establishment" ” shall not be deemed 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. Where such goods and merchandise are sold directly in the places of storage, the latter shall be deemed to constitute a permanent establishment;
(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 goods or merchandise belonging to the enterprise displayed in the frame of an occasional temporary fair or exhibition which are sold after the closing of the said fair or exhibition;
e) the maintenance of a fixed place of business business, solely for the purpose of purchasing goods or merchandise, or for collecting information, information for the enterprise;
(ef) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.;
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise, unless his activities are 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 Contracting State state a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
5. An insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in the territory of that 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 6.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph, if it is shown that 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 the other 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried onSee treaty text.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 for of collecting information, for the enterprise;; and
(e) the The maintenance of a fixed place of business solely for the purpose of advertising, for the supply carrying on any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character. To apply this Article, it is necessary to be able to make a distinction between functions that are core to a business and those that are merely preparatory or auxiliary. What constitutes core functions will vary from one business to the next. However, any fixed place of business from which the business is partly managed will constitute a permanent establishment even if its function otherwise appears to be preparatory or auxiliary. Also, if services are rendered to other companies within the corporate group or to third party customers then this would not be preparatory or auxiliary because activities only count as preparatory or auxiliary if they are carried on “for the enterprise.
4” itself. An This Treaty follows the UN Model in specifically providing that services provided by an enterprise of may result in a Contracting Statepermanent establishment, notwithstanding it has even though there is no fixed place of business business. The furnishing of consultancy and other services, whether through an enterprise's own employees or by other personnel hired for the purpose where a project (and any connected project) lasts for more than six months within any 12 month period. There is little guidance available as to what is meant by “same or connected” but Commentary on the OECD Model suggests that commercial connections rather than geographic connections are paramount. Dependent agents may constitute a permanent establishment. Where a person acting on behalf of a resident of a Contracting State has, and habitually exercises, in a Contracting State an authority to conclude contracts in the other Contracting Statename of the resident, shall be that resident is deemed to have a permanent establishment in that other Contracting State if it carries on supervisory State, unless the activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status are limited to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(those listed at a) he has, and habitually exercises to e) above. Where the agent is an independent agent (e.g. a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their 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 ) the presence of the other Contracting State, or which carries on business in that other Contracting State (whether through agent will not give rise to a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the otherestablishment.
Appears in 1 contract
Samples: Income Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;, and
(g) a plantationbuilding site, farma construction, orchard or vineyard;
(h) a building site or construction assembly or installation project or assembly a supervisory activity connected therewith if such site, project which exists for or activity lasts more than six nine months.
3. The Notwithstanding the preceding provisions of this Article the term "permanent establishment" shall not be deemed 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains , unless his activities are limited to those mentioned in the first-mentioned Contracting State a stock paragraph 3 of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethis Article.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and where 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.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" shall include especially:especially--
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
(3. ) The term "permanent establishment" shall not be deemed to include: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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(4. ) An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in the other Contracting State if--
(a) it carries on the activity of providing the services within that other Contracting State if of public entertainers or athletes referred to in Article 18; or
(b) it carries on supervisory activities therein in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
(5. ) A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (State--other than an agent of an independent status to whom the provisions of paragraph 6 applies(6) notwithstanding he has no fixed place of business in the former Contracting State this Article apply--shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
(6. ) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
(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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(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;
(g) a plantation, farm, orchard or vineyard;; and
(h) a building site or construction or an installation or assembly project which exists structure used for more than six monthsthe exploration of natural resources.
3. The term "permanent establishment" likewise encompasses:
(a) a building site or construction, installation or assembly project, or supervisory activities in connection therewith only if the site, project or activity lasts more than 6 months within any 12 month period.
(b) the furnishing of services including consultancy services by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 6 months within any 12 month period.
4. 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, 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 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.; and
4. An enterprise (f) the maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A 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 (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned firstmentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, Has and habitually exercises a general in that State an authority in the first-mentioned Contracting State 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) he Has no such authority, but habitually maintains in the first-mentioned Contracting firstmentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 the other a 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, where 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.
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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 or exploration of natural resources;
(g) a plantationbuilding site, farma construction, orchard assembly or vineyardinstallation project or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than 183 days;
(h) a building site the furnishing of services, including consultancy services, by an enterprise through employees or construction or installation or assembly project which exists other personnel engaged by the enterprise for more than six monthssuch purpose, but only where activities of that nature continue for same period exceeding in the aggregate 183 days within any twelve-month period.
3. The 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 5 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 of this Article; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 the other a 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, where 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 the enterprise, he shall 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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes 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 plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists or supervisory activities in connection therewith; but only where such site, project or activity continues for a period of more than six 6 months.
3. The 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 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 5 applies) notwithstanding he has no fixed place is acting on behalf of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he an enterprise and has, and habitually exercises exercises, in a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise; or
(b) he maintains , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State a stock in respect of goods or merchandise belonging to the enterprise from any activities which he regularly fills orders on behalf of that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 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.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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 the other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this ConventionAgreement, the term "'permanent establishment" ' means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
(2. ) The term "'permanent establishment" ' shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil wellor gas well (including an offshore drilling site), a quarry or any other place of extraction of natural resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 12 months.
(3. The ) 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
(4. ) An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if if:
(a) it carries on supervisory activities therein in that other State for more than six 12 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or
(b) substantial equipment is in that other State being used or installed by, for or under contract with, the enterprise.
(5. ) A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 as 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 plantationwarehouse, farm, orchard or vineyardin relation to a person providing storage facilities for others;
(h) a building site or construction or installation or assembly project which exists for constitutes a permanent establishment only if it lasts more than six months183 days.
3. The 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;
(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 Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 5 applies - is acting in a Contracting State on behalf of the enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, the enterprise shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other the first-mentioned Contracting State., if such a person:
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 appliesa) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment and habitually exercises in the first-mentioned Contracting State if -
(a) he hasState, and habitually exercises a general an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise; or, 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 the first-mentioned Contracting 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; or
(c) has no such authority, but 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 controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where provided that such persons are acting in the ordinary course of their businessbusiness and their activities do not involve securing of orders within the meaning of sub-paragraph (c) of paragraph 4.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a factory;
(e) e. a workshop;
(f) f. a mine, oil well, a quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) g. a building site or construction construction, or assembly or installation project, or assembly supervisory activities in connection therewith, but only where such site, project which exists or activities continue for a period of more than six months;
h. the furnishing of services, including consultancy services, by an enterprise throughemployees 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 six months within any 12-month period.
3. The term "permanent establishment" shall not be deemed to include:
(a) a. the use of facilities solely for the purpose of storage, 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 or delivery;
(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 for of collecting information, for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, character for the enterprise. (Art.5 contd.)
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
6. 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 the trade exhibition or conference.
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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(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 other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation construction, or assembly project which exists for more than six twelve months;
(i) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged for such purposes in the other Contracting State, provided that such activities continue for the same project or a connected project for a period of more than twelve months.
3. The term "permanent establishment" shall not be deemed 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, character for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or assembly project, or installation or assembly project project, which exists for more than six months, or supervisory activities or consultancy services in connection therewith, where such activities or services continue for a period of more than six months.
3. The term "“permanent establishment" ” shall not be deemed to 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, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of the independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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, including that relating to the exploration for or the exploitation of natural resources;
(g) a plantation, farm, orchard building site or vineyardconstruction project;
(h) a building site or construction or installation or an assembly project which exists for more than six three months.
3. The 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of its advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person -- other than an agent of an independent status to whom paragraph 5 applies -- acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-first- mentioned Contracting State if -State:
(a) he if the person has, and habitually exercises a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to the purchase of goods or merchandise for the enterprise; or
(b) he if the person maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly the person habitually fills orders on behalf of the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
7. An insurance enterprise shall, except with regard to re-insurance, be deemed to have a permanent establishment in a Contracting State from the time it collects premiums in the territory of that State or insures risks situated therein through a representative who does not fall within the type of persons referred to in paragraph 5 above.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(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;
(g) a plantation, farm, orchard or vineyard;; and
(h) a building site or construction or an installation or assembly project which exists structure used for more than six monthsthe exploration of natural resources.
3. The term "“permanent establishment" ” likewise encompasses:
(a) a building site or construction, installation or assembly project, or supervisory activities in connection therewith only if the site, project or activity lasts more than 6 months.
(b) the furnishing of services including consultancy services by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 6 months within any 12-month period.
4. 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, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.; and
4. An enterprise (f) the maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. The term “permanent establishment” shall include a fixed place of business used as a sales outlet notwithstanding the fact that such fixed place of business is otherwise maintained for any of the activities mentioned in paragraph 4 of this Article.
6. A person acting person, other than an agent of an independent status to whom paragraph 7 of this Article applies, who acts in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-first mentioned Contracting State if -if:
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name or carries on any business activities on behalf of the enterprise, unless his activities are limited to those specified in paragraph 4 of this Article; or
(b) he maintains in habitually secures orders for the first-mentioned Contracting State a stock sale of goods or merchandise belonging to the enterprise from which he regularly fills orders in that State exclusively or almost exclusively on behalf of the enterpriseenterprise or other enterprises controlled by it or which have a controlling interest in it.
67. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
especially : (a) a place of management;
; (b) a branch;
; (c) an office;
; (d) a factory;
; (e) a workshop;
; (f) a mine, an oil gas well, a quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" likewise encompasses; (a) a building site or construction project or supervisory activities in connection therewith, where such site, project or activity continues for a period of more than six months; (b) an assembly or installation project which exists for more than three months; (c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continues (for the same or a connected project) within the country for a period or periods aggregating more than three months within any 12-month period.
4. The term "permanent establishment" shall not 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 delivery;
display; (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 for collecting information, for the enterprise;
; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, character for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Notwithstanding, the provisions of paragraphs 1 and 2, sub-paragraphs (a)-(f), 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 (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -
such a person: (a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State 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
or (b) he has not such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 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, 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 to the business of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
7. 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 State or insures risks situated there through an employee or through a representative who is not an agent of independent status within the meaning of paragraph 6.
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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "«permanent establishment" » means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "«permanent establishment" shall include » 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project project, which exists for more than six 6 months;
i) an installation or structure or a drilling rig or a ship used for the exploration of natural resources, only if such use lasts for more than 6 months.
3. The An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than 6 months in connection with:
a) a building site or a construction, installation or assembly project; or
b) an installation or structure or a drilling rig or a ship used for the exploration of natural resources, which is being undertaken in that other State.
4. 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary charactercarrying оn, for the enterprise, any о ther a ctivity оf a preparatory оr a uxiliary character.
45. An 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 of and has, and habitually exercises, in a Contracting State, notwithstanding it has no fixed place of business State an authority to conclude contracts in the other Contracting Statename of the enterprise, that enterprise shall be deemed to have a permanent establishment in that other Contracting 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 оn business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The A building site, a construction, assembly or installation project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activities last more than twelve months.
4. 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, 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any activity not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character; or
(f) the maintenance of informationa fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
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 scientific research the enterprise or for similar the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities which have 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 2 but subject to the provisions of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise and, 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 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.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more exercised through a fixed place of business (other than six months in connection with a constructionfixed place of business to which paragraph 5 would apply), installation or assembly project which is being undertaken in that other Contracting Statewould not make this fixed place of business a permanent establishment under the provisions of paragraph 4.
57. A Paragraph 6 shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other the first mentioned Contracting State through a broker, general commission agent or any other agent of as an independent status, where 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 for 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 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, oil an oil-well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists or supervisory activities in connection therewith, where such site, project or activity continues for a period of more than six three months., it being understood that in the case of a construction, installation or assembly project with respect to machinery or industrial equipment a permanent establishment shall not be deemed to exist if such project continues for a period of not more than 183 days;
3. the furnishing of services including consultancy services by an enterprise through an employee or other personnel where activities of that nature continue within one of the two States for a period or periods exceeding in the aggregate 183 days within any twelve- month period. The term "permanent establishment" shall not be deemed 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 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 for collecting information, for the enterprise;
(e) 4. the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State one of the two States on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State applies- shall be deemed to be a permanent establishment in the first-first- mentioned Contracting State if -if:
(a) he has, has and habitually exercises a general authority in the first-first- mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he has maintains in the first-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.
5. An insurance enterprise of one of the two States shall, except with regard to reinsurance, 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 an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 6.
6. An enterprise of a Contracting State one of the two States shall not be deemed to have a permanent establishment in 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, where such persons are acting in the ordinary course of their business. However, when such a broker or agent carries on activities wholly or almost wholly for that enterprise itself or for that enterprise and other enterprises which are controlled by 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 one of the two States controls or is controlled by a company which is a resident of the other Contracting StateState , or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;; and
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six twelve months.
3. The 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies - shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes especially :
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a factoryfactory ;
(e) a workshopworkshop ;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources ;
(g) a plantation, farm, orchard or vineyardwarehouse in relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried
(i) premises used as a sales outlet or for soliciting and receiving orders ;
(j) an installation or structure used for the exploration or exploitation of natural resources but only if so u a period of more than 120 days in any fiscal year.
3. A building site or construction construction, installation or assembly project constitutes a permanent establishment only if it continues for a period of more than 183 days in any fiscal year.
4. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it carries on supervisory activities in that Contracting State for a period of more than 183 days in any fiscal year in connection with a building site or construction, installation or assembly project which exists is being undertaken in that Contracting State.
5. Notwithstanding the provisions of paragraphs 3 and 4, and enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in that Contracting State for a period of more than six months183 days in any fiscal year in connection with the exploration, exploitation or extraction of mineral oils in that Contracting State.
36. The An enterprise shall be deemed to have a permanent establishment in a Contracting State if it furnishes services, other than services referred to in paragraphs 4 and 5 of this Article and technical services as defined in Article 12, within a Contracting State through employees or other personnel, but only if :
(a) activities of that nature continue within that Contracting State for a period or periods aggregating mor 90 days in any fiscal year; or
(b) activities are performed for a related enterprise (within the meaning of Article 9 of this Agreement) fo period or periods aggregating more than 30 days in any fiscal year.
7. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage, display or occasional delivery of goods or merchandise merch 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 occasional delivery;
(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, or for merchandis of collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, char for the enterprise.
4. An However, the provisions of sub-paragraphs (a) to (e) shall not be applicable where the enterprise of a Contracting State, notwithstanding it has no maintains any other fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation through which the business of the enterprise is wholly or assembly project which is being undertaken in that other Contracting Statepartly carried on.
58. A Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 9 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State that enterprise shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business first-mentioned State, if —
(a) he has and habitually exercises in that other Contracting State through a brokeran authority to conclude contracts on behalf of the enterpr unless his activities are limited to the purchase of goods or merchandise for the enterprise ;
(b) he has no such authority, general commission agent or any other agent of an independent status, where such persons are acting but habitually maintains in the ordinary course first-mentioned State a stock of their business.
7. The fact that a company goods or merchandise from which is a resident of a Contracting State controls he regularly delivers goods or is controlled by a company which is a resident merchandise on behalf of the other Contracting enterprise ; or
(c) he habitually secures orders in the first-mentioned State, wholly or which carries on business in almost wholly for the enterprise its for the enterprise and other enterprises controlling, controlled by, or subject to the same common cont that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the otherenterprise.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes especially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resourcespremises used as sales outlet;
(g) a plantationwarehouse, farm, orchard or vineyardin relation to a person providing storage facilities for others;
(h) a building site farm or construction plantation or installation other place where agricultural, pastoral, forestry or assembly project which exists plantation activities are carried on;
(i) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or ship used for more than six monthsexploration or exploitation of natural resources.
3. The term "permanent establishment" likewise encompasses:
a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue in one of the Contracting States for a period of more than six months;
b) the furnishing of services, including consultancy services by an enterprise through an employee 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 six months within any twelve month period.
4. 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, 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, or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, advertising or for the supply of information;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraph (a) to (e), for scientific research or for similar activities which have a provided that the overall activity of the fixed place of business resulting from this combination is of preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 7 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and has habitually exercises a general authority in the first-mentioned Contracting State an authority to negotiate and conclude contracts in for or on behalf of the name enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders regulary delivers goods or merchandise for or on behalf of the enterprise; or
c) he habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
6. Notwithstanding the preceding provions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, 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 an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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 enterprise, 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.
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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;; FBR, Government of Pakistan
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyardwarehouse;
(h) a building site or construction or installation or assembly project which exists permanent sales exhibition; and
(i) premises for more than six monthsreceiving and soliciting orders.
3. The term "permanent establishment" likewise encompasses a building 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 three months.
4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities facilities, solely for the purpose of 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research information or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise and which are performed free of a Contracting State, notwithstanding it has no fixed place charge and not for purpose of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting Stateprofits.
5. A person Notwithstanding the provisions of paragraphs 1 and 2, where a person--other than an agent of an independent status to whom paragraph 7 applies--is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person: FBR, Government of Pakistan
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude 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 this paragraph; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 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, where 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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six 12 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or
(c) he manufactures or processes in the first-mentioned 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a farm, a plantation, farm, an orchard or vineyard;
(h) a building site or construction or installation or assembly project project, which exists for more than six months;
i) a warehouse, in relation to a person providing storage facilities for others.
3. The term "“permanent establishment" ” shall not be deemed to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterpriseentreprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise entreprise solely for the purpose of storage, display or delivery. Where such goods and merchandise are sold directly in the places of storage, the latter shall be deemed to constitute a permanent establishment;
(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 goods or merchandise belonging to the enterprise displayed in the frame of an occasional temporary fair or exhibition which are sold after the closing of the said fair or exhibition;
e) the maintenance of a the fixed place of business business, solely for the purpose of purchasing goods or merchandise, or for collecting information, information for the enterprise;
(ef) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise, unless his activities are 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 Contracting State state a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise.
5. An insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in the territory of that 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 6.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph, if it is shown that the transactions between the agent and the enterprise where 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 plantationbuilding site, farma construction or assembly project or supervisory activities in connection therewith but only where such site, orchard project or vineyardactivities continue for a period of more than 3 months;
(h) a building site or construction or installation or assembly project which exists the provision of supervisory activities in connection therewith incidental to the sale of machinery or equipment where the charges payable for more than six monthssuch installation or equipment exceeds 10% of the free-on-board sales price of the machinery or equipment.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of The term "permanent establishment" shall include a Contracting State, notwithstanding it has no fixed place of business in used as a sales outlet notwithstanding the other Contracting State, shall be deemed to have a permanent establishment in fact that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no such fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name is otherwise maintained for any of the enterprise; or
(b) he maintains activities mentioned in the first-mentioned Contracting State a stock paragraph 3 of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethis Article.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 plantationwarehouse, farm, orchard or vineyardin relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
(i) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 185 days;
(j) a building site or construction or construction, installation or assembly project which exists or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than six months188 days;
(k) the furnishing of services other than technical services as defined in Article 12 (Royalties and Fees for Technical Services), by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, but only if activities of that nature continue within that other Contracting State for a period or periods aggregating more than 183 days.
3. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person other than an agent of business in an independent status to whom the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which provisions of paragraph 5 apply is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than State, has and habitually exercises an agent of independent status authority to whom paragraph 6 applies) notwithstanding he has no fixed place of business conclude contracts in the former Contracting State name of the enterprise, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name respect of any activities which that person undertakes for the enterprise; or
(b) he maintains , unless the activities of such person are limited to these mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the first-mentioned Contracting State a stock provisions of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Tax Treaty
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a mine, an oil or gas well, a quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard resources including timber or vineyardother forest produce;
(h) a farm or plantation;
(i) a building site or construction or construction, installation or assembly project which exists for more than six months183 days.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed to include:
(a) the use of facilities solely for the purpose purposes 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 purposes 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if if:
(a) it carries on supervisory activities therein in that other State for more than six months 183 days in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or
(b) substantial equipment is used or installed in that other State by, for or under contract with, the enterprise.
5. A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 of this Article applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-first- mentioned Contracting State if -State, if—
(a) he has, and habitually exercises a general authority exercises, in the first-mentioned Contracting State an authority to conclude contracts in the name 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 maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or delivers goods or merchandise for or on behalf of the enterprise, or
(c) he habitually secures orders for the sale of goods or merchandise in the first- mentioned State, wholly or almost wholly, for the enterprise itself, or for the enterprise or other enterprises which are controlled by it or have controlling interest in it.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their businessbusiness and their activities do not fall within the scope of paragraph 5(c) of this Article.
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 for make either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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;
(g) a plantation, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.
3. The A building site, construction, assembly or installation project or supervisory activities in connection therewith constitute a permanent establishment only if they last more than 9 months.
4. Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall not 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 for of collecting information, for the enterprise;
(e) the The maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.;
4. An enterprise f) The maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A 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 (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, He has and habitually exercises in a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name on behalf of the enterprise, unless his activities are limited wholly to the activities described 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) he He has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterpriseenterprise and conducts any other activity that contributes to the sale of goods or merchandise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for either company a permanent establishment of the other.. Chapter III Taxation of Income
Appears in 1 contract
Samples: Income Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include includes especially:
(a) a A place of management;
(b) a A branch;
(c) an An office;
(d) a A factory;
(e) a A workshop;
(f) a A warehouse;
(g) A permanent sales exhibition or sales outlet;
(h) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a plantation. FBR, farm, orchard or vineyard;
(h) a building site or construction or installation or assembly project which exists for more than six months.Government of Pakistan
3. The term "permanent establishment" also encompasses a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six (6) months;
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not 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, merchandise or for of collecting information, for the enterprise;; and
(e) the The maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State State, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State 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) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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. FBR, Government of Pakistan
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where 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 for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyincludes 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 plantation, farm, orchard or vineyardwarehouse in relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
(i) a premises used as a sales outlet;
(j) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than three months;
(k) a building site or construction or construction, installation or assembly project which exists or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than six months.months in any twelve-months period, or where such project or supervisory activity, being incidental to the sale of machinery or equipment, continues for a period not exceeding six months and the charges payable for the project or supervisory activity exceed 10 per cent of the sale price of the machinery and equipment :
3. The 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, 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 and merchandise, or for of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State, notwithstanding it has no fixed place person - other than an agent of business in the other Contracting State, shall be deemed an independent status to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which whom paragraph 5 applies - is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -State, if, —
(a) he has, has and habitually exercises a general in that State an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise; or, 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 the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 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, where 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 itself or on behalf of that enterprise and other enterprises controlling, controlled by, or subject to the same common control, as that enterprise, he 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this the present Convention, the term "expression “permanent establishment" means ” designates a fixed place of business in by means of which the business an enterprise carries on all or part of the enterprise is wholly or partly carried onits activities.
2. The term "expression “permanent establishment" shall include especially” includes notably:
(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 site for the extraction of natural resources;.
(g) a plantation, farm, orchard or vineyard;
(h) 3. The expression “permanent establishment” also encompasses a building site or construction or installation assembly project, or assembly project which exists for more than six supervisory or consulting activities carried out therein, but only when this site or these activities have a duration exceeding nine months.
34. The term "Notwithstanding the preceding provisions of the present article, it shall be considered that there is no “permanent establishment" shall not be deemed to include” if:
(a) the use of facilities solely are used for the sole 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 is maintained for the sole purpose of storage, display display, or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely is maintained for the sole purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely is used for the sole purpose of purchasing buying goods or merchandise, merchandise or for collecting information, gathering information for the enterprise;
(e) the maintenance of a fixed place of business solely is used for the sole purpose of advertising, carrying out for the supply enterprise any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for nature;
f) goods or merchandise belonging to an enterprise and displayed at a trade fair or exposition are sold by the enterprise., after the closing of this fair or exposition;
4. An enterprise of g) a Contracting State, notwithstanding it has no fixed place of business is used for the sole purpose of the cumulative carrying out of activities mentioned in subparagraphs a) through f), with the other Contracting State, shall be deemed to have a permanent establishment in condition that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation the activity of the whole of the fixed place of business resulting from this aggregate keeps its preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary nature.
5. A Notwithstanding the provisions of paragraph 1 and 2, when a person acting - other than an agent possessing the independent status to which paragraph 6 applies - acts as a representative of a business and makes use in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding powers that he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and exercises there habitually exercises a general authority in the first-mentioned Contracting State permitting him to conclude contracts in the name of the enterprise; or
(b) he maintains , this enterprise is considered to have a permanent establishment in this State for all the first-activities that this person carries out for the enterprise, unless the activities of this person are limited to those that are mentioned Contracting State in paragraph 4 and that, if they were carried out by means of a stock fixed place of goods or merchandise belonging business, would not permit one to consider this facility as a permanent establishment according to the enterprise from which he regularly fills orders on behalf provisions of the enterprisethis paragraph.
6. An enterprise of a Contracting State shall is not be deemed considered to have a permanent establishment in the other a Contracting State merely because solely based on the fact that it carries on business in that other Contracting State out its activity there through a broker, a general commission agent agent, or any other agent of an possessing independent status, where such with the condition that these persons are acting in act within the ordinary course normal bounds of their businessactivity.
7. The fact that a company which that is a resident of a one Contracting State controls or is controlled by a company which that is a resident of the other Contracting State, State or which that carries on business in that other Contracting State out its activity there (whether through by means of a permanent establishment or otherwise)not) is not sufficient, shall not in and of itself constitute for itself, to make either company one of these companies a permanent establishment of the other.
Appears in 1 contract
Samples: Income and Capital Tax Convention
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in which the business of the enterprise is wholly or partly party carried on.
2. The term "“permanent establishment" ” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse;
(g) a farm or plantation;
(h) a mine, oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
(hi) a building site or construction or site, construction, installation or assembly project which exists for more than six months.
3. The term "“permanent establishment" ” shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (State-other than an a broker, general commission agent or any other agent of an independent status to whom paragraph 6 5 applies) notwithstanding he has no fixed place of business in the former Contracting State -shall be deemed to be a permanent establishment in the first-first- mentioned Contracting State if -State, but only if:
(a) he has, has and habitually exercises a general authority in the first-mentioned Contracting State an authority to negotiate and conclude contracts in the name 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 maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise for or on behalf of the enterprise; or
(c) he habitually secures orders in the first-mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on transacts business in that other Contracting State through a broker, general commission agent or any other agent of an independent statusstatus in the other Contracting State, where such persons are acting in the ordinary course of their business, For this purpose, and agent shall not be considered to be an agent of an independent status if it acts as an agent exclusively or almost exclusively for the enterprise and carries on any of the activities described in paragraph 4 of this Article.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;
(h) a building site or construction or construction, installation or assembly project which exists for more than six 6 months.
3. The term "permanent establishment" shall not be deemed not to include:
(a) the use u se 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six 12 months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person (other than a broker, general commission agent or any other agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State State, an authority to conclude contracts in the name of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for the enterprise;
(b) he maintains in the first-mentioned Contracting f irst -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) he manufactures or processes in the first-mentioned 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 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, 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "“permanent establishment" ” means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" shall include ” 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 the exploitation of natural resources;.
(g) a plantation, farm, orchard or vineyard;3. The term “permanent establishment” shall also include:
(ha) a building site or construction or installation project and the supervisory activities in connection therewith, but only if such building site, construction or assembly installation project which exists for or activities last more than six months;
b) the performance of professional services and of other activities of an independent character in a Contracting State if such activities are carried on within that Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve month period; and
c) the performance of professional services and of other activities of an independent character in a Contracting State by an individual, if that individual is present in that Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve month period.
34. The 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supplying information or carrying out scientific research for the supply enterprise, or any other similar activity, if such activity is of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for .
5. Notwithstanding the provisions of paragraphs 1 and 2 where a person (other than an agent of an independent status to whom paragraph 7 applies) is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts on behalf of the enterprise.
4. An , that enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in 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 it carries on supervisory activities therein for more than six months in connection with exercised through a constructionfixed place of business, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no would not make this fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in under the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name provisions of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethat paragraph.
6. An enterprise Notwithstanding the preceding provisions of this Article, an insurance company resident of a Contracting State shall not shall, except in the case of reinsurance, be deemed to have a permanent establishment in the other Contracting State 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 other Contracting State through a broker, general commission agent or any other agent of an independent status, where provided that such persons are acting in the ordinary course of their business, and 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 or exploration of natural resources;
(g) a plantationbuilding site, farma construction, orchard assembly or vineyardinstallation project or supervisory activities in connection therewith, but only where such site, project or activity continues for a period of more than 183 days;
(h) a building site the furnishing of services, including consultancy services, by an enterprise through employees or construction or installation or assembly project which exists other personnel engaged by the enterprise for more than six monthssuch purpose, but only where activities of that nature continue for same period exceeding in the aggregate 183 days within any twelve-month period.
3. The Notwithstanding the preceding provisions of this Article the term "permanent establishment" shall not 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, merchandise or for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 5 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 of this Article; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 the other a 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, where 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 the enterprise, he shall 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 Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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 resourcesresources including timber or other forest produce;
(g) a farm or plantation, farm, orchard or vineyard;; and
(h) a building site or construction or construction, installation or assembly project which exists for more than six nine months.
3. The An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than nine months in connection with a construction, installation or assembly project which is being undertaken in that other State.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3 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 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 for collecting information, for the enterprise;; and
(e) the maintenance of a fixed place of business solely for the purpose of advertising, carrying on for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A Notwithstanding the provisions of paragraphs 1 and 2 a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (State, other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State , shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises a general authority has in the first-mentioned Contracting State a general authority to negotiate and conclude contracts in the name for or on behalf of the such enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders sells goods or merchandise for or on behalf of such enterprise; or
(c) he secures orders in the enterprisefirst-mentioned State, exclusively or almost exclusively for the enterprise itself or for that enterprise and other enterprise which are controlled by that enterprise or in which that enterprise has a controlling interest.
6. An enterprise of a Contracting State shall not [not] be deemed to have a permanent establishment in 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, 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 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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
: (a) a place of management;
; (b) a branch;
; (c) an office;
; (d) a factory;
; (e) a workshop;
; (f) a farm or plantation; (g) a mine, an oil well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard or vineyard;
; (h) a building site or construction or installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed 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;
display; (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 for collecting information, for the enterprise;
; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (-- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State applies -- shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
State: (a) if he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or
or (b) if he habitually maintains in the first-mentioned Contracting that State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it renders services to an enterprise of that other Contracting State, including supervisory activities connected with a building-site or a construction, installation or assembly project, through an employee or other person -- other than an agent of independent status to whom paragraph 6 applies -- when such employee or person is present in the other Contracting State for a period or periods exceeding in the aggregate 183 days within a period of 12 months.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business, However, when the activities of such an agent are devoted wholly or almost wholly to the business of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph if it is proved that the transactions between the agent and the enterprise are not made at arm's length conditions.
7. 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 State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status to whom paragraph 6 applies. This provision shall not apply to reinsurance activities of such an enterprise.
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 for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this Convention, Agreement. the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyespecially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a farm or plantation;
(g) a mine, oil or gas well, quarry or other place of extraction of natural resources;
(g) a plantation, farm, orchard resources including timber or vineyardother forest produce;
(h) a building site or construction or construction, installation or assembly project which exists for more than six months.
3. The term "permanent establishment" shall not be deemed 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 for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, State shall be deemed to have a permanent establishment in that the other Contracting State if it carries on supervisory activities therein in that other State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (-- other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State applies -- shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) he has, has and habitually exercises a general authority in the first-mentioned Contracting State an authority to conclude contracts in the name on behalf of the enterprise; or, unless his activities are limited to the purchase of goods or merchandise for that enterprise;
(b) he has no such authority, but maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders 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 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, 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, State or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), ) shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include 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;, and
(g) a plantationbuilding site, farma construction, orchard or vineyard;
(h) a building site or construction assembly or installation project or assembly a supervisory activity connected therewith if such site, project which exists for or activity lasts more than six nine months.
3. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed 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 for of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise Notwithstanding the provisions of paragraphs 1 and 2 of this Article, a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (– other than an agent of an independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State 5 applies – shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State State, if -
(a) he has, and habitually exercises a general in that State, an authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains , unless his activities are limited to those mentioned in the first-mentioned Contracting State a stock paragraph 3 of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprisethis Article.
65. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and where 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.
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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
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PERMANENT ESTABLISHMENT. 1. For the purposes of this ConventionAgreement, the term "permanent establishment" means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especiallyinclude:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing storage facilities for others;
(g) a farm;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;; and
(gi) a plantation, farm, orchard or vineyard;
(h) a building site or construction or an installation or assembly project which exists structure used for more than six monthsthe exploration of natural resources.
3. The term "permanent establishment" likewise encompasses:
(a) a building site or construction, installation or assembly project, or supervisory activities in connection therewith only if the site, project or activity lasts more than 12 months.
(b) the furnishing of services including consultancy services by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 12 months.
4. 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, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.; and
4. An enterprise (f) the maintenance of a Contracting State, notwithstanding it has no fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the other Contracting State, shall be deemed to have overall activity of the fixed place of business resulting from this combination is of a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation preparatory or assembly project which is being undertaken in that other Contracting Stateauxiliary character.
5. A Notwithstanding the provisions of paragraphs 1 and 2, a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom paragraph 6 paragraph6 of this Article applies) notwithstanding that he has no fixed place of business in the former Contracting first-mentioned State shall be deemed to be a permanent establishment in the first-mentioned Contracting that State if -
(a) he has, and habitually exercises exercises, a general authority in the first-first- mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in , unless his activities are limited to the first-mentioned Contracting State a stock purchase of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of for the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a 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, where 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 for either company a permanent establishment of the other.
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PERMANENT ESTABLISHMENT. 1This Article defines the term "permanent establishment," a term that is significant for several articles of the Convention. For The existence of a permanent establishment in a Contracting State is necessary under Article 7 (Business Profits) for the taxation by that State of the business profits of a resident of the other Contracting State. Since the term "fixed base" in Article 15 (Independent Personal Services) is understood by reference to the definition of "permanent establishment," this Article is also relevant for purposes of this ConventionArticle 15. Articles 10, 11 and 12 (dealing with dividends, interest, and royalties, respectively) provide for reduced rates of tax at source on payments of these items of income to a resident of the other State only when the income is not attributable to a permanent establishment or fixed base that the recipient has in the source State. The concept is also relevant in determining when a Contracting State may impose a branch tax under Article 14 (Branch Tax) and certain "other income" under Article 24 (Other Income). The basic definition of the term "permanent establishment" is contained in paragraph 1. As used in the Convention, the term means a fixed place of business in through which the business of the an enterprise is wholly or partly carried on.
2. The term "Paragraph 2 lists a number of types of fixed places of business that constitute a permanent establishment" shall include especially:
(a) . This list is illustrative and non-exclusive. According to paragraph 2, the term permanent establishment includes a place of management;
(b) , a branch;
(c) , an office;
(d) , a factory;
(e) , a workshop;
(f) , a warehouse, in relation to a person performing storage facilities for others, and a mine, oil or gas well, quarry or other place of extraction of natural resources;
. As indicated in the OECD Commentaries (g) see paragraphs 4 through 8), a plantationgeneral principle to be observed in determining whether a permanent establishment exists under paragraphs 1 and 2 is that the place of business must be “fixed” in the sense that a particular building or physical location is used by the enterprise for the conduct of its business, farm, orchard and that it must be foreseeable that the enterprise’s use of this building or vineyard;
(h) a building site or construction or installation or assembly project which exists for other physical location will be more than six months.
3temporary. The use of singular nouns in this illustrative list is not meant to imply that each such place of business constitutes a separate permanent establishment. In the case of mines or xxxxx, for example, several such places of business could constitute a single permanent establishment if the project forms a commercial and geographical whole. Paragraph 3 describes several additional activities or business sites that will constitute a permanent establishment. Paragraph 3(a) adds that the term "permanent establishment" shall not be deemed to may include a building site or a construction, assembly or installation project, or supervisory activities connected with such sites or projects. It may include:, as well, a drilling rig or ship used for the exploration or exploitation of natural resources. The sites or activities described in subparagraph
(a) will constitute a permanent establishment only if they continue for a period or periods aggregating more than 120 days within any twelve-month period. This limit does not apply to the use site of facilities solely the actual production of oil or gas from a well or any other place of extraction of natural resources, because such activity is dealt with in subparagraph (g) of paragraph 2. The 120-day test applies separately to each site or project. The count of days for purposes of the 120-day threshold begins when work (including preparatory work carried on by the enterprise) physically begins in a Contracting State. A series of contracts or projects by a contractor that are interdependent both commercially and geographically are to be treated as a single project for purposes of applying the 120-day threshold test. For example, the construction of a housing development would be considered as a single project even if each house were constructed for a different purchaser. Several drilling rigs operated by a drilling contractor in the same sector of the continental shelf also normally would be treated as a single project. If the 120-day threshold is exceeded in a twelve-month period, the site or project constitutes a permanent establishment from the first day of activity within that twelve-month period. In applying this paragraph, time spent by a sub-contractor on a building site is counted as time spent by the general contractor at the site for purposes of determining whether the general contractor has a permanent establishment. However, for the purpose sub-contractor itself to be treated as having a permanent establishment, the sub-contractor's activities at the site must last for more than 120 days within any twelve-month period. If a sub-contractor is on a site intermittently time is measured from the first day the sub-contractor is on the site until the last day (i.e., intervening days that the sub-contractor is not on the site are counted) for purposes of storageapplying the 120-day rule. These interpretations of paragraph 3(a) are based on the Commentary to paragraph 3 of Article 5 of the OECD Model, display or delivery which contains language similar to that in the Convention (except for the absence in the OECD Model of goods or merchandise belonging to a rule for drilling rigs). These interpretations are consistent with the enterprise;generally accepted international interpretation of the language in paragraph 3(a) of Article 5 of the Convention.
(b) provides that the maintenance term "permanent establishment" encompasses the furnishing of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storageservices, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing including consultancy services, by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
4. An enterprise of a Contracting State, notwithstanding it has no fixed place of business in the other Contracting State, shall be deemed to have a permanent establishment in that other Contracting State if it carries on supervisory activities therein for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State.
5. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 applies) notwithstanding he has no fixed place of business in the former Contracting State shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises a general authority in the first-mentioned Contracting State to conclude contracts in the name of the enterprise; or
(b) he maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.
6. An enterprise of a Contracting State shall not be deemed to have through its employees or any other personnel engaged for that purpose if one of two tests are satisfied. The activities will constitute a permanent establishment only if
(1) the activities for the same or a connected project continue within a State for a period or periods aggregating more than 90 days within any twelve-month period, or,
(2) the services are performed within a State for a related enterprise within the meaning of paragraph 1 of Article 9, in which case no time threshold must be met. Services rendered for an unrelated enterprise within the other Contracting State merely because it carries on business country for a period or periods aggregating less than 30 days in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
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 taxable year will not cause a permanent establishment or otherwise)to exist in that taxable year. That time will count, shall not however, in determining whether the 90-day test has been met. Thus, if services are performed in Thailand on behalf of itself constitute a U.S. enterprise for either company 20 days at the end of year 1, continuing for an additional 80 days at the beginning of year 2, a permanent establishment would exist in Thailand, because the 90-day threshold has been passed, but there would be a permanent establishment only in year 2, and not in year 1, and, thus, only the income of year two would be subject to tax in Thailand. As with respect to the 120-day threshold discussed above, the count of days for purposes of the other90-day threshold begins when work (including preparatory work carried on by the enterprise) begins in a Contracting State.
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Samples: Double Taxation Avoidance Agreement
