PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially but is not limited to: (a) a place of management; (b) a branch; (c) an office; (d) a store or other sales outlet; (e) a factory; (f) a workshop; (g) a warehouse, except where used for purposes mentioned in paragraph 5; and (h) a mine, an oil or gas well, a quarry or any other place of natural resources. 3. The term "permanent establishment" also includes: (a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period; (b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel. 4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State. 5. The term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display 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 or 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 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. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if - (a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or (b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business. 8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies. 9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 7 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(f) a workshop;
(g) a warehouse, warehouse except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six 6 months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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.
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 7 applies, shall be deemed to be a permanent establishment for the enterprise in the first-first- mentioned Contracting State if -if:
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of an independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, or supervisory activities connected therewith, but only where such site or site, project or any combination of them activities continues for a period or periods aggregating of more than six 6 months within in any 12twelve-month period;
(b) an installation or drilling rig or ship used for the exploration of natural resources but only where such installation, rig or ship continues for a period of more than 6 months in any twelve-month period. For the purpose of this sub-paragraph, activities carried on by an enterprise related to another enterprise, within the meaning of Article 9 (Associated Enterprises), shall be regarded as carried out by the enterprise to which it is related if the activities in question:
(i) are substantially the same as those carried on by the last-mentioned enterprise; and
(ii) are concerned with the same project or operation; except to the extent that those activities are carried on at the same time.
(c) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An personnel engaged by the 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 a period or periods aggregating more than six months 90 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise.
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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -if:
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopfarm or plantation;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ah) a building site, site or a construction, installation or assembly project, but only where such site or project or any combination of them continues which exists for a period or periods aggregating more than six months within any 12-month period183 days;
(bi) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees an employee or other personnel.
4. An enterprise person (other than an agent of an independent status within the meaning of paragraph 7) where the activities continue within 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 a period or periods aggregating more than six months 90 days within any 12- a twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
53. The term "permanent establishment" shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of 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 character, for the enterprise.
64. 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 construction, installation or assembly project which is being undertaken in that other 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, State - other than an agent of an independent status to whom paragraph 7 applies, 6 of 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 exercises, in the first-mentioned Contracting State, an State a general authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that 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 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 first-mentioned other Contracting State wholly if it collects premiums in the territory of that other State or almost wholly for the enterprise itself or for any insures risks situated therein through a person other enterprise which is controlled by it or has a controlling interest in itthan 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 that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute make either company a permanent establishment of the other.
Appears in 5 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a warehouse, in relation to a person supplying storage facilities for others; and
(h) an installation structure, or equipment used for the exploration of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where if such site or site, project or any combination of them continues for a period or periods aggregating activities last more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State Party for a period or periods aggregating more than six months 180 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 enterprisecharacter.
65. 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 7 applies6 applies - is acting in a Contracting Party on behalf of an enterprise of the other Contracting Party, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State Party in respect of any activities which that person undertakes for the enterprise, if -such a person:
(a) he has, and habitually exercises exercises, in the first-mentioned Contracting State, Party an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State Party 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, 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 of a Contracting State shall 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 deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, installation or assembly project, but only where such or supervisory activities in connection with that building site or project construction, installation or any combination of them continues for assembly project, constitutes a period or periods aggregating permanent establishment if it lasts more than six months within any 12-month period;twelve months.
(b4) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other a Contracting State if and to carry on business through that permanent establishment if:
a) for more than 6 months it carries on supervisory activities which consist of, or which are connected with, the exploration or exploitation of natural resources, including standing timber, situated in that other Contracting State;
b) it furnishes services (including consultancy and independent personal services), but only where activities of that nature continue within the State for a period or periods aggregating more than six months within exceeding in the aggregate 183 days in any 12- 12 month period commencing or ending in connection with a construction, installation or assembly project or any combination the year of them which are being undertaken in that other Contracting Stateincome concerned.
(5. The ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(6. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(c7) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. (8) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 5 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, installation or assembly project, but only where such site or construction or installation project or any combination of them continues for constitutes a period or periods aggregating permanent establishment only if it lasts more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personneltwelve months.
4. An enterprise installation or drilling rig or ship used in a Contracting State for the exploration of a natural resources situated in that Contracting State shall be deemed to have constitute a permanent establishment situated in that Contracting State only if such exploration continues for more than twelve months. For the purpose of determining whether the twelve month period referred to in the first sentence of this paragraph has been exceeded, where:
(a) an enterprise of a Contracting State carries on such exploration in the other Contracting State if it carries and such exploration is carried on supervisory during one or more periods of time that, in the aggregate, exceed 30 days without exceeding twelve months, and
(b) connected activities in that other Contracting State are carried on for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly the same project or any combination operation of them such exploration during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise, these different periods of time shall be added to the period of time during which are being undertaken in that other Contracting Statethe first-mentioned enterprise has carried on such exploration.
5. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 of informationenterprise, for scientific research or for similar activities which have any activity not listed in subparagraphs (a) to (d), provided that this activity has a preparatory or auxiliary character character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. A Paragraph 5 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
7. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 8, 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, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
8. Paragraph 7 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 an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise 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 broker or agent is acting and acts for the enterprise in the ordinary course of his that business.
8. Except 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 reinsuranceany such enterprise.
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 Contracting State person or enterprise shall be deemed considered to have a permanent establishment be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other Contracting State (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 it collects premiums another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in that other Statethe case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or insures risks situated therein, through an employee of the beneficial equity interest in the company) in the person and the enterprise or representative situated therein who is not an agent of independent status to whom paragraph 7 appliesin the two enterprises.
910. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse in relation to a person providing storage facilities for others;
(g) a warehouse, except where premises used for purposes mentioned in paragraph 5; andas sales outlet;
(h) a farm or plantation;
(i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue in a Contracting State for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months within any 12- twelve-month period in connection with a construction, installation period;
(c) drilling rig or assembly project working ship used for exploration or any combination exploitation of them natural resources which are being undertaken in that other Contracting Stateexists or continues for more than six months.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research the enterprise, any other activity of preparatory or auxiliary character;
(g) the maintenance of a fixed place of business solely for similar any combination of activities which have 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 for the enterprisecharacter.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterprise; orparagraph;
(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; or.
(c) he habitually secures orders 6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the first-mentioned other Contracting State wholly if it collects premiums in that other State or almost wholly for insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itmeaning 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 that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, assembly, erection or installation or assembly project, but only where such site or project or any combination supervisory activities in connection therewith constitutes a permanent establishment only if such site, project or activities continue for a period of them continues more than six months.
4. The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State constitutes a permanent establishment provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any 12twelve-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
45. 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 substantial technical or scientific equipment or machinery is being used for more than three months within any twelve-month period or installed in that other Contracting State by, for a period or periods aggregating more than six months within any 12- month period in connection under contract with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe enterprise.
56. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display occasional delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage storage, display or displayoccasional delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
67. A Notwithstanding the provisions of paragraphs 1 and 2 above, where a person - other than an agent of an independent status to which paragraph 8 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State State, in respect of any activities which that person undertakes for the enterprise, if -:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, an State a general authority to negotiate and conclude contracts for or on behalf of in the enterprise unless the exercise name of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the such enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the such enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly State, exclusively or almost wholly exclusively for the enterprise itself or for any such enterprise and other enterprise enterprises which is are controlled by it or has have a controlling interest in it.
78. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State that enterprise, he shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) an installation, structure, drilling rig or ship used for the exploration or exploitation of natural resources but only if such exploration or exploitation is not preliminary or preparatory in nature.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue for a period of them continues 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;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise Notwithstanding the provisions of a Contracting State shall be deemed to have a permanent establishment in paragraphs 1, 2 and 3 of this Article, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not 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 of storage or displaydisplay or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character character, for the enterprise.
65. 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, that enterprise shall be deemed to 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 has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for other persons;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction, exploration or exploitation of natural resources, a drilling rig or a working ship.
3. The term "permanent establishment" also includeslikewise encompasses :
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six 3 months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage or and display 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 or displaydisplay ;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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, and has or habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, the agent will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited to:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop ;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:resources ; and
(ag) a building site, site or a construction, assembly, installation or assembly project, but only where such site or dredging project or any combination of them continues which exists for a period or periods aggregating more than six months within in any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
43. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other a Contracting State Party and to carry on business through that permanent establishment if :
(a) it carries on supervisory activities in that Party for more than 6 months in any 12-month period in connection with a building site, or a construction, assembly, installation or dredging project which is being undertaken in that Party ; or
(b) it furnishes services, including consultancy services, through employees or other Contracting State personnel engaged by it for such purpose, but only where activities of that nature continue within that Party for a period or periods aggregating more than six 6 months within any 12- 12-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage storage, display, or display 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, display or displaydelivery ;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterpriseenterprise ;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterpriseenterprise ;
(e) the maintenance of a fixed place of business solely for the purpose of 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), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provisions of paragraphs 1 and 2, a person acting in a Contracting State Party on behalf of an enterprise of the other Contracting State, Party – other than an agent of an independent status to whom paragraph 7 applies, 6 applies – shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State Party if -:
(a) he the person has, and habitually exercises in the first-mentioned Contracting Statethat Party, an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is person’s activities are limited to the purchase of goods or merchandise for the enterprise or to those activities 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 enterpriseparagraph ; 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 the person habitually fills orders on behalf of the enterprise; or
(c) he habitually secures orders enterprise is maintained in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itthat Party.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where status provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of in a Contracting State Party controls or is controlled by a company which is a resident of in the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The the term "permanent establishment" includes especially but is not limited to:especially
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person prividing storage facilities for other persons;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantaion;
(h) a mine, an oil or gas well, a quarry or any other place of extraction, exploration or exploitation of natural resources, a drilling rig or a working ship.
3. The term "permanent establishment" also includes:likewise encompasses
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees employes or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months 3 moths within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding privision of this Article, the term "permanent establishment" shall be deemed not to include:;
(a) the use of facilities solely for the purpose of storage or display strotage and siplay 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 or display;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterpriseenterpise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 : 1
(a) he has, and has or habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name, of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of cush an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, the agent will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 3 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles 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 Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources; and
(g) an installation or structure used for the exploration for natural resources, provided that the installation or structure continues for a period of not less than 183 days.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectany supervisory activity in connection with such site, project or activity, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month period183 days;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.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 Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned;
4. An enterprise (c) for an individual, the performing of services in a Contracting State shall be deemed to have a permanent establishment in by that individual, but only if the other Contracting State if it carries on supervisory activities individual’s stay in that other Contracting State State, for the purpose of performing those services, is for a period or periods aggregating more than six months 183 days within any 12- twelve month period commencing or ending in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, 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 of a Contracting State shall and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, the agent will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried carries on.
2. The term "“ permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project, or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating to more than six 4 months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character, for the enterprise; and
(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.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State shall or its associated enterprises, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "" permanent establishmentestablishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "" permanent establishmentestablishment " includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a warehouse in relation to a person providing storage facilities for others;
(h) premises used as a sales outlet or for receiving or soliciting orders; and
(i) an installation or structure used for the exploration of natural resources.
3. The term "" permanent establishmentestablishment " also includes:
(a) likewise encompasses a building site, or . a construction, assembly or installation project or assembly projectthe like or supervisory activities in connection therewith, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six 6 months within any 12-month period;
(b) or where such project or supervisory activity, being incidental to the furnishing sale of servicesmachinery or equipment, including consultancy services, by continues for a resident period not exceeding 6 months but the charges payable for the project or supervisory activity exceed 10 per cent. of a Contracting State through employees or other personnelthe sale price of the machinery and equipment.
4. An enterprise Notwithstanding the preceding provisions of a Contracting State shall be deemed to have a this Article, the term " permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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, information or for scientific research or for similar research, being activities which have solely of a preparatory or auxiliary character for in the trade or business of the enterprise.
65. A person 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 an independent status to whom paragraph 7 applies, 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 person:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State shall be deemed to have a permanent establishment in the itself or for that enterprise and other Contracting State if it collects premiums in that other Stateenterprises controlling, controlled by, or insures risks situated thereinsubject to the same common control as, through an employee or representative situated therein who is that enterprise, he will not be considered an agent of an independent status to whom within the meaning of this paragraph 7 appliesbut in such cases the provisions of paragraph 5 shall apply.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "'permanent establishment" includes especially but is not limited toshall include:
(a) a place of managementmanagement ;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(h) an installation or structure used for the exploration of natural resources; and
(i) a farm or plantation.
3. The term "" permanent establishment" also includeslikewise encompasses:
(a) a building site, construction or a constructionassembly or installation project, or an installation or assembly projectdrilling rig or ship used for the exploration or development of natural resources, including supervisory activities in connection therewith, but only where such site if that site, project, use or project or any combination of them continues for a period or periods aggregating activities last more than six months within any 12-month period183 days;
(b) the furnishing of services, including technical, professional or consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months 183 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character, for the enterprise; and
(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.
65. A person 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 an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-first- mentioned Contracting State wholly or almost wholly for the enterprise itself or for any and other enterprise enterprises which is are controlled by it or has have a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business. However, when the activities of such an agent are devoted wholly or principally on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
87. Except with respect to reinsuranceFor the avoidance of any doubt, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 6 applies.
98. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources;
(g) an installation or structure used for exploration for natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within exceeding in the aggregate 90 days in any 12- twelve-month period commencing or ending in connection with the fiscal year concerned;
(c) the performance of professional services or other activities of an independent character by an individual, but only where those services or activities continue within a construction, installation Contracting State for a period or assembly project periods exceeding in the aggregate 90 days in any twelve-month period commencing or any combination of them which are being undertaken ending in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies — is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry quarry, a structure, a facility or any other place connecting with exploration, extraction and development of natural resourcesrecourses; and
(g) a warehouse in relation to a person, providing storage, facilities for others.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where when such site site, project, or project or any combination of them continues activities last for a period or periods aggregating more than six months within any 12-month periodnine months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purposes, but only if activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 90 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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, that enterprise shall be deemed to 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) has, and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State stock of goods or merchandise from which he regularly fills orders 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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling or working ship.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly project, supervisory activities in connection therewith but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period183 days;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months 91 days within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statetwelve months period.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information, 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.
65. A Notwithstanding the provisions of paragraphs I 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 an independent status to whom paragraph 7 applies, 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 person:
(a) he has, and habitually exercises exercises, in the first-mentioned Contracting State, an State a general authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that or on behalf of 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 for the sale of goods or merchandise in the first-mentioned Contracting State wholly or almost State, wholly for the enterprise itself itself, or for any the enterprise or other enterprise enterprises which is are controlled by it or has have a controlling interest in it; or manufactures or processes in that Contracting State for the enterprise goods or merchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the People's Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the People's Republic of Bangladesh 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 Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;:
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;_
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) a farm or plantation.
3. The term "permanent establishment" also includeslikewise encompasses :
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period;12 months; 810 Government Notices 1994
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment personnel engaged in the other Contracting State if it carries on supervisory State, provided that such activities in that other Contracting State continue for the same project or a connected project for a period or periods aggregating more than six 12 months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State24 months period.
54. The Notwithstanding the preceding provisions of paragraphs Ito 3, the term "permanent establishment" shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character 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.
65. A 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 has and habitually exercises an agent authority to conclude contracts in the name of an independent status to whom paragraph 7 appliesthe enterprise, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -
(a) he hasin respect of any activities which that person undertakes for the enterprise, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterprise; orparagraph. Government Notices 1994 811
(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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, a general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecialy :
(a) a place of management;
(b) a branch;
(c) an on office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premise used a sales aoutlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) a ship, drilling rig, installation or other structure used for the exploration or exploitation of natural resources.
3. The term "permanent establishment" also includesestablishment likewise encompasses :
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activity in connection with such site or activity, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within 120 days in any 12- twelve-month period commencing or ending in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" establishment shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of 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 character; and
(f) the maintenance of a fixed place of business solely for any comnination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resuting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provision 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he paragraphs 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishmen in that State in respect of any activities with that person undertakes for interprise, unless the first-activities of such person are limited to those mentioned Contracting State wholly or almost wholly for 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 enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of South Africa 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 Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(i) an installation or structure used for the exploration of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, site or a construction, installation or assembly project, but or supervisory activities in connection therewith only where such site or if the site, project or any combination of them continues for a period or periods aggregating activity lasts more than six months within any 12-month period;6 months.
(b) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment personnel engaged in the other Contracting State if it carries on supervisory State, provided that such activities in that other Contracting State continue for the same or a connected project for a period or periods aggregating to more than six 6 months within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character, for the enterprise; and
(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.
65. 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 7 6 of this Article applies), shall be deemed to be a permanent establishment in that State, although he has no fixed place of business in the first-first- mentioned Contracting State if -State, if:
(a) he has, and habitually exercises in the first-mentioned Contracting Stateexercises, an authority in the first·mentioned State to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that the enterprise; or;
(b) he habitually maintains in the first-mentioned Contracting first·mentioned 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources; and
(g) an installation or structure used for the exploration of natural resources provided that the installation or structure continues for a period of more than six months within any twelve-month period.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating of more than six months within any 12-twelve- month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- twelve-month period; and
(c) the performance of professional services or other activities of an independent character by an individual, but only where those services or activities continue within a Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve-month period commencing or ending in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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 or displayprocessing by another enterprise;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprisestorage, display or delivery;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 -
(a) he such person has, and habitually exercises exercises, in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , 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 wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used in relation to a person providing storage facilities for purposes mentioned in paragraph 5others;
(h) a farm or plantation; and
(hi) a mine, an oil or gas well, well or a quarry or any such other place or an installation or structure used for the exploration, extraction or exploitation of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display, or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources; and
(g) an installation or structure used for the exploration of natural resources, provided that the installation or structure continues for a period of more than six months.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within 183 days in any 12- twelve-month period commencing or ending in connection with the fiscal year concerned;
(c) the performance of professional services or other activities of an independent character by an individual, but only where those services or activities continue within a construction, installation Contracting State for a period or assembly project periods exceeding in the aggregate 183 days in any twelve-month period commencing or any combination of them which are being undertaken ending in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 person -
(a) he has, and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or;
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he such goods or merchandise are regularly fills orders delivered on behalf of the enterprise; or
(c) he habitually secures orders 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 wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
87. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 6 applies.
98. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
g. an installation structure or equipment used for the exploration of natural resources but only where such use continues for a period more than 30 days.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a. a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) b. the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of a Contracting State shall be deemed to have a permanent establishment in that nature continue (for the other Contracting State if it carries on supervisory activities in that same or connected project) within the territory of the other Contracting State for a period or periods aggregating more than six months within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage storage, display or display occasional 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 storage, display or displayoccasional 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 of collecting information, for the enterprise;
(e) 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 character;
f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting first-mentioned State merely because in respect of any activities which that enterprise carries on business person undertakes for the enterprise, if such person:
a. has, and habitually exercises, in that other Contracting the first-mentioned State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a brokerfixed place of business, general commission agentwould not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, or any other agent of an independent status, where such broker or agent is acting but habitually maintains in the ordinary course first-mentioned State a stock of his businessgoods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
86. Except with respect to reinsuranceNotwithstanding the prceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.
3. The term "“permanent establishment" ” also includes:
(a) a building site, or a construction, assembly or installation project, or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue for a period of them continues more than six months;
(b) an installation, drilling rig or ship used for the exploration or exploitation of natural resources, but only if so used for a period of more than three months; and
(c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise Notwithstanding the provisions of a Contracting State shall be deemed to have a permanent establishment in paragraphs 1 through 3, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of the enterpriseactivities mentioned in sub-paragraphs (a) through (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A person acting in Notwithstanding the provisions of paragraphs 1 and 2, where a Contracting State on behalf of an enterprise of the other Contracting Stateperson, other than an agent of an independent status to whom paragraph 7 6 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, is acting on behalf of an enterprise and has and habitually exercises in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned that Contracting State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom within the meaning of this paragraph 7 appliesif it is shown that the transactions between the agent and the enterprise were not made under arm’s-length conditions.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(gf) a warehouse, except where used in relation to a person performing storage facilities for purposes mentioned in paragraph 5others; and
(hg) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or supervisory activities in connection therewith or an installation or assembly projectdrilling rig or ship used for the exploration or exploitation of natural resources, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating more than six months 120 days within any 12-month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.personnel engaged by the enterprise for such purpose, but only if
4. An enterprise i) activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in connected project) within that other Contracting State for a period or periods aggregating more than six months 90 days within any 12- month period period, provided that a permanent establishment shall not exist in connection with a construction, installation or assembly project or any combination of them taxable year in which such services are being undertaken rendered in that other Contracting StateState for a period or periods aggregating less than 30 days in that taxable year; or
ii) the services are performed within that State for a related enterprise within the meaning of paragraph 1 of Article 9 (Associated Enterprises).
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or 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 character;
f) the maintenance of a fixed place of business solely for any combination of the enterpriseactivities 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.
65. A person acting in a Contracting State on behalf Notwithstanding the preceding provisions of an enterprise of this Article, the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, term "permanent establishment" shall be deemed not to be a permanent establishment in include the first-mentioned Contracting State if -
(a) he has, and habitually exercises in use of facilities or the first-mentioned Contracting State, an authority to conclude contracts for or on behalf maintenance of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise for the purpose of occasional delivery of such goods or merchandise.
6. Even if an enterprise does not have a permanent establishment in a Contracting State under the preceding paragraphs of this Article, nevertheless, it shall be deemed to have a permanent establishment in a Contracting State if it engages in business in that State through an agent who:
a) has an authority to conclude contracts in the name of that enterprise and regularly exercises that authority in that State unless the activities of that person are limited to those mentioned in paragraphs 4 and 5 which, if exercised through a fixed place of business, would not make the fixed place of business a permanent establishment under the provisions of that paragraph;
b) regularly secures orders in that State for that enterprise; or
c) maintains in that State a stock of goods or merchandise belonging to that enterprise from which he regularly fills orders makes deliveries on behalf of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business. However, when by agreement between the agent and the enterprise, the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and other enterprises which are controlled by it or have a controlling interest in it, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PERMANENT ESTABLISHMENT.
(1. ) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3. The term "permanent establishment" also includes:
(a) a A building site, site or a construction, assembly or installation or assembly project, but project constitutes a permanent establishment only where such site or project or any combination of them continues for a period or periods aggregating if it lasts more than six months within any 12-month period;months.
(b4) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if if:
(a) it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a building site or construction, assembly or installation or assembly project or any combination of them which are is being undertaken in that other Contracting State;
(b) it furnishes services, including consultancy services, through employees or other personnel or persons engaged by the enterprise for such purpose in that other Contracting State for a period or periods exceeding in the aggregate six months in any period of twelve months commencing or ending in the fiscal year concerned.
(5. The ) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) of this paragraph, provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(6. A ) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, 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 7 (7) of this Article applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph (5) of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(c7) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. (8) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly, installation project or assembly project, supervisory activity in connection with such site or activity but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) an installation, structure or ship used for the exploration of natural resources, only if it lasts for a period of more than six months;
(c) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of a Contracting State shall be deemed to have a permanent establishment in that nature continue (for the other Contracting State if it carries on supervisory activities in that other same or connected project) within the Contracting State for a period or periods aggregating more than six months within 183 days in any 12- twelve month period commencing or ending in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, or display 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 or 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 merchandise, or 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A person 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 an independent status to whom paragraph 7 applies, 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 person-
(a) he has, and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or;
(b) he has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills makes orders or makes deliveries on behalf of the enterprise; or
(c) he habitually secures orders unless the activities of such persons 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 wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
87. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 6 applies.
98. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources, drilling rig or working ship.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a. a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue for a period of them continues more than 6 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 183 days within any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise Notwithstanding the preceding provisions of a Contracting State shall be deemed to have a permanent establishment in this Article, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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, and has or habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;; ...
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopsales outlet;
(g) a warehousefarm, except plantation or other place where used for purposes mentioned in paragraph 5; andagricultural, forestry, plantation or related activities are carried on;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(i) a warehouse, in relation to a person providing storage facilities for others.
3. The term "permanent establishment" shall also includesinclude:
(a) a building site, or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating more than six months within any 12-month period183 days;
(b) the furnishing of services, services including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 183 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 appliesapplies - is acting in a Contracting State, on behalf of the enterprise of the other Contracting State, the enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State State, if -such a person :
(a) he has, has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterprise; 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 on behalf of the enterprise; , or
(c) he has no such authority, but habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself itself.
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 for any insures risks situated therein through a person other enterprise which is controlled by it or has a controlling interest in itthan 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 a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for other persons;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration for, or extraction or exploitation of natural resources, a drilling rig or a working ship.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectany supervisory activity in connection therewith, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personal engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 183 days within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or delivery of merchandise belonging to the enterprise solely for the purpose of storage storage, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information, for scientific research or the enterprise;
(f) the maintenance of a fixed place of business solely for similar activities which have the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of a business solely for any combination of activities mentioned in subparagraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branchbranch ;
(c) an office;
office ; (d) a store or other sales outletd)a factory ;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six three months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which, if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited tospecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(i) an installation or structure used for the exploration of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, site or a construction, installation or assembly project, but or supervisory activities in connection therewith only where such site or if the site, project or any combination of them continues for a period or periods aggregating activity lasts more than six months within any 12-month period;6 months.
(b) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment personnel engaged in the other Contracting State if it carries on supervisory State, provided that such activities in that other Contracting State continue for the same or a connected project for a period or periods aggregating to more than six 6 months within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character, for the enterprise; and
(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.
65. 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 7 6 of this Article applies), shall be deemed to be a permanent establishment in that State, although he has no fixed place of business in the first-mentioned Contracting State if -State, if:
(a) he has, and habitually exercises in the first-mentioned Contracting Stateexercises, an authority in the first- mentioned State to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
4. An enterprise of a territory shall be deemed to have a permanent establishment in the other territory only if :
(a) it carries on supervisory activities in that other territory for more than six months in connection with a building site, site or a construction, assembly or installation project which is being undertaken in that other territory;
b) it furnishes services, including consultancy services, through employees or assembly projectother personnel or persons engaged by the enterprise for such purpose, but only where such site activities of that nature continue within that other territory, for the same or project or any combination of them continues a connected project, for a period or periods aggregating more than six months within any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned Contracting State, a territory an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State wholly or almost wholly that territory in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 d) which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State a territory merely because that enterprise it carries on business in that other Contracting State territory through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) premises used for the sale of goods or merchandise;
(h) an installation structure, or equipment used for the exploration of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue for a period of them continues 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;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise Notwithstanding the preceding provisions of a Contracting State shall be deemed to have a permanent establishment in this Article, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display delivery of goods or merchandise 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by to another enterprise;
(d) the maintenance of a fixed place plan of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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, that enterprise shall be deemed to 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) has an habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has not such authority, but habitually maintains in the first- mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, a general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business. However, when the activities of such an agent are devoted wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 Party for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 and has, and habitually exercises, in a Contracting Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which , if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting Party shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting StateParty if it collects premiums on the territory of through a person, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six three months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopfarm or any plantation;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(h) a warehouse used for delivery of goods;
(i) an installation structure, or equipment used for the exploration of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character;
(g) the sale of goods or merchandise belonging to the enterprise displayed in the frame of an occasional temporary fair or exhibition after the closing of the said fair or exhibition under the condition approval by the competent authority of the Contracting State in which the fair or exhibition is situated.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall not be deemed shall, except in regard to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a brokerre-insurance, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent “permanet establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried carries on.
2. The term "“ permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry aquarry or any other place of extraction or exploration of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.
3. The term "permanent “permanet establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project, or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating agreegating to more than six 4 months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 researcht or for similar activities which have a preparatory or auxiliary character character, for the enterprise; and
(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.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State shall or its associated enterprises, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragrah.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a warehouse;
(h) a farm or plantation.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a A building site, or a construction, assembly or installation project, or an installation or assembly projectdrilling rig or ship used for the exploration or development of natural resources, including supervisory activities in connection therewith, but only where such site if that site, project, use last or project or any combination of them continues for a period or periods aggregating those activities last more than six months within any 12-month period183 days;
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months 183 days within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 any other activity of a preparatory or auxiliary character character, for the enterprise.
65. 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 7 applies shall be deemed to be a permanent establishment in the first-mentioned State if such person:
(a) has, and habitually exercises, in the first-mentioned State a general authority to conclude contracts for or on behalf of the enterprise, unless such person's activities are limited to the purchase of goods or merchandise for or on behalf of the enterprises; or
(b) habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which such person regularly delivers goods or merchandise for or on behalf of the enterprise; or
(c) 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 a controlling interest in it.
6. Notwithstanding the preceding provisions of this Article, 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 therein through a person other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) f. premises used as a warehouse, except where used sales outlet or for purposes mentioned receiving or soliciting orders;
g. a warehouse in paragraph 5; andrelation to a person providing storage facilities for others;
(h) h. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
i. an installation or structure used for the exploration or exploitation of natural resources;
j. a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or supervisory activity continues for a period of more than six months, 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;
k. the furnishing of services including managerial services, other than those taxable under Article 13 (Royalties and fees for technical services), within a Contracting State by an enterprise through employees or other personnel, but only if:
i. activities of that nature continue within that State for a period or periods aggregating to more than 90 days within any twelve-month period; or
ii. services are performed within that State for an enterprise within the meaning of paragraph 1 of Article 10 (Associated enterprises) and continue for a period or periods aggregating to more than 30 days within any twelve-month period: Provided that for the purposes of this paragraph 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 provides services or facilities in connection with, or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of, mineral oils in that State.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage or display 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 or display;
(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 of for 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, information or for scientific research or for similar research, being activities which have solely of a preparatory or auxiliary character for 'in the trade or business of the enterprise. However, this provision shall not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purpose or purposes other than the purposes specified in this paragraph;
f. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
64. A person acting in a Contracting State for or on behalf behalf, of an enterprise of the other Contracting State, --other than an agent of an independent status to whom paragraph 7 applies, 5 of this article applies-- shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State if -if:
(a) a. he has, and habitually exercises in the first-mentioned Contracting that State, an authority to conclude negotiate and enter into contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that the enterprise; or
(b) 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) c. he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any the enterprise and other enterprise which is enterprises controlling, controlled by it by, or has a controlling interest in itsubject to the same common control, as that enterprise.
75. An enterprise of a Contracting State shall not be deemed to have a 4 permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, if the activities of such an agent are carried out wholly or almost wholly for the enterprise of a Contracting State shall be deemed to (or for the enterprise and other enterprises which are controlled by it or have a permanent establishment controlling interest in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is are subject to same common control) he shall not be considered to be an agent of an independent status to whom paragraph 7 appliesfor the purposes of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether Whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
7. For the purposes of this article the term "control", in relation to a company, means the ability to exercise control over the company's affairs by means of the direct or indirect holding of the greater part of the issued share capital or voting power in the company.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;mine, oil well, quarry or other place of extraction of natural resources; and
(g) a warehousebuilding site, except where used construction, installat ion or assembly project which exists for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place period of natural resourcesmore than 12 months.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely xxx xxx for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of o f 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;
(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.
64. 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 in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State for a period of more than 12 months.
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 paragraph 7 6 applies, ) notwithstanding that he has no fixed place of business in the 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 first -mentioned Contracting State, an authority State to conclude contracts for or on behalf in the name of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned 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 regularly secures orders in the first-mentioned first -mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itenterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is of a Contracting State in wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or of gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources, drilling rig or working ship.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six 3 months within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has or habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
(c) manufactures or processes in that State for the enterprise goods or merchandise belonging to 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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 (six) months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six 6 (six) months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 habitually in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a) has or habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
(c) manufactures or processes in that State for the enterprise goods or merchandise belonging to 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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodtwelve months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment connected project) in the other Contracting State if it carries on supervisory activities in that territory of the other Contracting State for a period or periods aggregating more than six months within exceeding in the aggregate 183 days in any 12- twelve month period commencing or ending in connection with the fiscal year concerned.
4. For the sole purpose of determining whether the period referred to in subparagraph a) of paragraph 3 has been exceeded,
a) where an enterprise of a Contracting State carries on activities in the other Contracting State at a place that constitutes a building site, a construction, assembly or installation project and these activities are carried on during one or more periods of time that in aggregate, exceed 30 days without lasting more than the period referred to in subparagraph a) of paragraph 3, and
b) connected activities are carried on at the same building site, construction, assembly or installation project during different periods of time, each exceeding 30 days, by one or any combination more enterprises closely related to the first-mentioned enterprise, these different periods of them time shall be added to the period of time during which are being undertaken in the first-mentioned enterprise has carried on activities at that other Contracting Statebuilding site, construction, assembly or installation project.
5. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. A Paragraph 5 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
7. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 8, 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 other Contracting Stateenterprise, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment and these contracts are a) in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; , or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(f) premises used as sales outlet;
g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place related to the exploration, exploitation or extraction of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose any combination of advertisingactivities mentioned in subparagraphs (a) to (d), for the supply or any other activity; provided that such activity is of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprisecharacter.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for in the name of, or on behalf of the enterprise, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itparagraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other Stateenterprise, or insures risks situated thereinon behalf of one or more enterprises to which it is related, through an employee or representative situated therein who is he shall not be considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, installation or assembly project, but only where such or supervisory activities in connection with that building site or project construction, installation or any combination of them continues for assembly project, constitutes a period or periods aggregating permanent establishment if it lasts more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel6 months.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment for more than 183 days in any 12 month period if:
a) it carries on activities which consist of the exploration for or exploitation of natural resources, including standing timber, situated in that State; or
b) it operates substantial equipment in that State;
(i) for the exploration for, or exploitation of, natural resources; or
(ii) in activities connected with that exploration or exploitation.
5. Where an enterprise of a Contracting State performs services, other than the services that are dealt with in Article 14, in the other Contracting State if it carries on supervisory activities State:
a) through one or more individuals who are present in that other Contracting State for a period or periods aggregating exceeding in the aggregate 183 days in any twelve month period, and more than six months within any 12- month 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period in connection with a construction, installation or assembly project or any combination of them which periods are being undertaken derived from the services performed in that other Contracting State through that individual or those individuals, or
b) for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are performing such services in that other State or are present in that other State for the purpose of performing such services (excluding an individual who performs such services on behalf of another enterprise, unless the first- mentioned enterprise supervises, directs or controls the manner in which such services are performed by the individual), the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 6 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
56. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
67. 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 7 applies8 applies - is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to substantially negotiate or conclude contracts in the name of the enterprise, that enterprise shall be deemed to be have a permanent establishment in that State in respect of any activities which that person undertakes for the first-mentioned Contracting State if -
(a) he hasenterprise, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise activities of such authority is person are limited to those mentioned in paragraph 6 which, if exercised through a fixed place of business, would not make this place of business a permanent establishment under the purchase provisions of goods or merchandise for that 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itparagraph.
78. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building site, site or a construction, construction or installation or assembly project, or supervisory services connected therewith, but only where if such site or project lasts for more than 12 months, or any combination of them continues such services continue for a period or periods aggregating of more than six months within any 12-month period12 months;
(bh) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, but only if such use last for more than 12 months, or such services continue for more than 12 months; and
(i) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnelpersonnel engaged by the resident for such purpose, but only where the activities of that nature continue (for the same or connected project) within the country for more than 12 months.
43. An enterprise Notwithstanding the preceding provisions of a Contracting State shall be deemed to have a permanent establishment in this Article, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
64. A 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, 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 -
(a) he has, such a person has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , 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 wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "'permanent establishment" includes especially but is not limited toespecially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:g. a warehouse in relation to a person providing storage facilities for others;
(a) h. a premises or warehouse used as a sales outlet or for receiving or soliciting orders;
i. an installation or structure used for the exploration or exploitation of natural resources;
j. a building site, site or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities (together with other such sites, projects or activities, if any) continue for a period or periods aggregating of more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnelmonths.
43. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting a State and to carry on business through that permanent establishment if it carries provides services or facilities in connection with, or supplies plant and machinery on supervisory activities in that other Contracting State for a period hire used or periods aggregating more than six months within any 12- month period to be used in, the prospecting for, extraction or production of mineral oils or in connection with a constructionsuch extraction or production of mineral oils in the State. 4. Notwithstanding the preceding provisions of this article, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage storage, display or display unloading 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 or display;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character character, for the enterprise.
6. A person acting However, the provisions of sub-paragraphs (a) to (e) shall not be applicable where the enterprise maintains only other fixed place of business in a Contracting State on behalf of an enterprise of the other Contracting State for any purposes other than the purposes specified in the said sub-paragraphs.
5. Notwithstanding the provisions of paragraphs 1 and 2 where a person being a resident of a Contracting State, -other than an agent of an independent status to whom paragraph 7 6 applies, is acting on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -State, if-
(a) a. he has, has and habitually exercises exercises, in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise activities of such authority is person are limited to the purchase of goods or merchandise for that the enterprise; or;
(b) 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; or
(c) c. he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any the enterprise and other enterprises controlling, controlled by, or subject to the same common control, as that enterprise;
d. in so acting, he manufactures or processes in that State for the enterprise which is controlled by it goods or has a controlling interest in itmerchandise belonging to the enterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise itself or on behalf of a Contracting State shall be deemed to have a permanent establishment in the enterprise and other Contracting State if it collects premiums in that other Stateenterprises controlling, controlled by, or insures risks situated thereinsubject to the same common control, through an employee or representative situated therein who is as that of the enterprise, he will not be considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment establishment, or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
(3. ) The term "“permanent establishment" ” shall also includesinclude:
(a) a building site, site or a construction, construction or installation or assembly projectproject and supervisory activities in connection therewith, but only where if such site building site, construction or installation project or any combination of them continues for a period or periods aggregating supervisory activities last more than six months within any 12-month period;months; and
(b) the furnishing performance of services, including consultancy services, by a resident professional services and of other activities of an independent character in a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State State, if it carries such activities are carried on supervisory activities in within that other Contracting State for a period or periods aggregating more than six months exceeding in the aggregate 183 days within any 12- twelve month period period; and
(c) the performance of professional services and of other activities of an independent character in connection with a constructionContracting State by an individual, installation or assembly project or any combination of them which are being undertaken if that individual is present in that other Contracting StateState for a period or periods exceeding in the aggregate 183 days within any twelve month period.
5. The (4) Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supplying information or carrying out scientific research for the supply enterprise, and any other similar activity of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprisecharacter.
6. A (5) Notwithstanding the provisions of paragraphs (1), (2), and (3) of this Article, 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 7 (7) of this Article applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph (4) 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.
(c6) he habitually secures orders Notwithstanding the preceding provisions of this Article, an insurance enterprise shall, except with regard to reinsurance, be deemed to have a permanent establishment in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State if it insures risks situated therein through a person other than an agent of independent status to whom paragraph (7) of this Article applies.
(7) An enterprise shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. (8) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating of more than six months within any 12-month periodtwelve months;
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment connected project) in the other Contracting State if it carries on supervisory activities in that territory of the other Contracting State for a period or periods aggregating more than six months within exceeding in the aggregate 183 days in any 12- twelve month period commencing or ending in connection with the fiscal year concerned.
4. For the sole purpose of determining whether the period referred to in subparagraph a) of paragraph 3 has been exceeded,
a) where an enterprise of a Contracting State carries on activities in the other Contracting State at a place that constitutes a building site, a construction, assembly or installation project and these activities are carried on during one or more periods of time that in aggregate, exceed 30 days without lasting more than the period referred to in subparagraphs a) of paragraph 3, and b) connected activities are carried on at the same building site, construction, assembly or installation project during different periods of time, each exceeding 30 days, by one or any combination more enterprises closely related to the first-mentioned enterprise, these different periods of them time shall be added to the period of time during which are being undertaken in the first-mentioned enterprise has carried on activities at that other Contracting Statebuilding site, construction, assembly or installation project.
5. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. A Paragraph 5 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and
a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or
b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
7. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 8, 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 other Contracting Stateenterprise, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment and these contracts are a) in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; , or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) f. a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:g. a warehouse, in relation to a person providing storage facilities for others;
(a) h. a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
i. a store or 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 120 days in any twelve-month period;
k. a building site, site or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities (together with other such sites, projects or activities, if any) continue for a period or periods aggregating of more than six months within 120 days in any 12twelve-month period;
(b) l. the furnishing of services, including consultancy other than included services as defined in article 12 (royalties and fees for included services), by a resident of within a Contracting State by an enterprise through employees or other personnel., but only if:
4. An enterprise i. activities 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 nature continue within that State for a period or periods aggregating to more than six months 90 days within any 12- twelve-month period in connection with period; or
ii. the services are performed within that State for a construction, installation or assembly project or any combination related enterprise (within the meaning of them which are being undertaken in that other Contracting Stateparagraph 1 of article 9 (associated enterprises)).
53. The Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to includeinclude any one or more of the following:
(a) a. the use of facilities solely for the purpose of storage storage, display, or display occasional 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 storage, display or displayoccasional 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 merchandise, or 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 or for similar other activities which have a preparatory or auxiliary character character, for the enterprise.
64. A person 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -State, if:
(a) a. he has, has and habitually exercises in the first-mentioned Contracting State, State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the exercise provisions of that paragraph;
b. he has no such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he 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, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or
(c) c. he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itenterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State and the transactions between the agent and the enterprise are not made under arm's-length conditions, he shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to person providing storage facilities for other persons;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction, exploration or exploitation of natural resources, a drilling rig or a working ship.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six 3 months within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or and display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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, and has or habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, the agent will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5sales outlet; and
(hg) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six three months within in any 12- twelve-month period commencing or ending in the fiscal year concerned;
(c) the carrying on of business through the provision of services or facilities in connection with a constructionwith, installation or assembly project the supply of plant and machinery on hire used for or any combination to be used in the prospecting for, or extracting or exploitation of them which are being undertaken mineral oils in that other Contracting StateState for a period or periods aggregating more than 30 days in any twelve- month period commencing or ending in the fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" establishement means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" establishment includes especially but is not limited to:especially.
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources., drilling rig or working ship;
3. The term "permanent establishment" also includes:g) a sales outlet;
(ah) a warehouse in relation to a person providing storage facilities for others;
i) a farm of plantation; and
j) a building site, site or a construction, installation construction or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month period;months.
(b3. a) the The term permanent establishment likewise encompasses: The furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnelpersonnel 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 anggregating more than 60 days within any twelve month period.
4. b) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting a Cantracting State and to carry on business through that permanent establishment if it carries provides services or facilities in connection with, or supplies plant and machinery on supervisory activities hire used for or to be used in the prospecting for, or extracting or exploitation of mineral oils in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" establishment shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or storage, display 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 or storage, 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 of collecting information, information for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply of informationenterprise, for scientific research any other activity or for similar activities which have a preparatory or auxiliary character character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provisions of paragraphs 1 and 2, where a person €œ other than an agent of an independent status to whom paragraph 7 applies €œ is acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting first mentioned State merely because in respect of any activities which that enterprise carries on business person undertakes for the enterprise, if such a person:
a. has or habitually exercises in that other Contracting State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a brokerfixed place of business, general commission agentwould not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b. has no such authority, or any other agent of an independent status, where such broker or agent is acting but habitually maintains in the ordinary course first mentioned State a stock of his businessgoods or merchandise from which he/she regularity delivers goods or merchandise on behalf of the enterprise; or
c. manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he/she/it will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute constitue either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or of partly carried onon in other Contracting State.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a store factory;
e. a workshop;
f. a warehouse or other premises used as sales outlet;
(e) g. a factoryfarm or plantation;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) h. a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources., drilling rig or working ship used for exploration of natural resources;
3. The term "permanent establishment" also includeslikewise encompasses :
(a) a. a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period12 months;
(b) b. the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six 6 months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State12 months period.
54. The Notwithstanding the preceding provisions this Article, the term "permanent establishment" shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage or display 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 or display;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
f. the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
g. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination, is of a preparatory or auxiliary character.
65. A Notwithstanding the provisions of paragraph 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 and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State if this activities of such person are limited to those mentioned in paragraph 4 which would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State, 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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, State or which carries on business in that other State state (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six (6) months within any twelve (12-) month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six (6) months within any 12- twelve (12) month period. For the purposes of computing the time limits referred to in paragraph 3, the activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be aggregated with the period in connection with a constructionduring which the activities are carried on by the associated enterprise, installation if the activities of both enterprises are identical or assembly project or any combination of them which are being undertaken in that other Contracting Statesubstantially similar.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 appliesapplies - is acting on behalf of an enterprise and has and habitually exercises, shall be deemed to be in a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which, if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, installation or assembly project, but only where such or supervisory activities in connection with that building site or project construction, installation or any combination of them continues for assembly project, constitutes a period or periods aggregating permanent establishment if it lasts more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel6 months.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment for more than 183 days in any 12 month period if:
a) it carries on activities which consist of the exploration for or exploitation of natural resources, including standing timber, situated in that State; or
b) it operates substantial equipment in that State;
(i) for the exploration for, or exploitation of, natural resources; or
(ii) in activities connected with that exploration or exploitation.
5. Where an enterprise of a Contracting State performs services, other than the services that are dealt with in Article 14, in the other Contracting State if it carries on supervisory activities State:
a) through one or more individuals who are present in that other Contracting State for a period or periods aggregating exceeding in the aggregate 183 days in any twelve month period, and more than six months within any 12- month 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period in connection with a construction, installation or assembly project or any combination of them which periods are being undertaken derived from the services performed in that other Contracting State through that individual or those individuals, or
b) for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are performing such services in that other State or are present in that other State for the purpose of performing such services (excluding an individual who performs such services on behalf of another enterprise, unless the first-mentioned enterprise supervises, directs or controls the manner in which such services are performed by the individual), the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 6 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
56. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
67. 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 7 applies8 applies - is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to substantially negotiate or conclude contracts in the name of the enterprise, that enterprise shall be deemed to be have a permanent establishment in that State in respect of any activities which that person undertakes for the first-mentioned Contracting State if -
(a) he hasenterprise, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise activities of such authority is person are limited to those mentioned in paragraph 6 which, if exercised through a fixed place of business, would not make this place of business a permanent establishment under the purchase provisions of goods or merchandise for that 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itparagraph.
78. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(f) a warehouse in relation to a person providing storage facilities for others;
g) a warehousefarm, except plantation or other place where used for purposes mentioned in paragraph 5; andagricultural, forestry, plantation or related activities are carried on;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources; and
i) an installation or structure used for the exploration of natural resources, provided that the installation or structure continues for a period of not less than six months.
3. The term "permanent establishment" also includes:
(a) a A building site, or a construction, assembly or installation or assembly project, but only where such site or project or any combination of them continues supervisory activities in connection therewith constitutes a permanent establishment only if such site, project or activities last for a period or periods aggregating more than six months within any 12-month period;months.
(b) the The furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of a Contracting State shall be deemed to have a permanent establishment in that nature continue (for the other Contracting State if it carries on supervisory activities in that other same or connected project) within the Contracting State for a period or periods aggregating more than six months within 183 days in any 12- twelve month period commencing on or ending in connection with a constructionthe fiscal year concerned;
4. Notwithstanding the preceding provisions of this Article, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 person:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would make this fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in ititself.
76. An Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall not be deemed shall, except in regard to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a brokerre-insurance, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where premises used for purposes mentioned in paragraph 5as sales outlet; and
(hg) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(f) premises used as sales outlet;
g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which, if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(f) premises used as sales outlet;
g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includes:encompasses: a
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees of other personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or other personnel.
4. An enterprise of a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a & Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where farm or plantation;
(h) a drilling rig or any installation or structure used for purposes mentioned in paragraph 5; the exploration of natural resources and
(hi) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, site or a construction, installation or assembly project, but or supervisory activities in connection therewith only where such site or if the site, project or any combination of them continues for a period or periods aggregating activity lasts more than six months within any 12-month period;12 months.
(b) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment personnel engaged in the other Contracting State if it carries on supervisory State, provided that such activities in that other Contracting State continue for the same or a connected project for a period or periods aggregating to more than six 6 months within any 12- 12 month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character character, for the enterprise; and
(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.
65. A person 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 an independent status to whom paragraph 7 applies, 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 person:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than six months.
4. An enterprise of a territory shall be deemed to have a permanent establishment in the other territory only if:
(a) it carries on supervisory activities in that other territory for more than six months in connection with a building site, site or a construction, assembly or installation project which is being undertaken in that other territory;
b) it furnishes services, including consultancy services, through employees or assembly projectother personnel or persons engaged by the enterprise for such purpose, but only where such site activities of that nature continue within that other territory, for the same or project or any combination of them continues a connected project, for a period or periods aggregating more than six months within any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. 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 -other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies- is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned Contracting State, a territory an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State wholly or almost wholly that territory in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 d) which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State a territory merely because that enterprise it carries on business in that other Contracting State territory through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State territory controls or is controlled by a company which is a resident of the other Contracting Stateterritory, or which carries on business in that other State territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(g) a fixed place that is an agricultural or forestry property.
3. The term "A building site or construction, assembly or installation project constitutes a permanent establishment" also includesestablishment only if it lasts more than nine months.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3, where an enterprise of a Contracting State:
(a) a building site, carries on supervisory or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment activities in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six exceeding in the aggregate nine months within in any 12- 12 month period in connection with a building site or construction, assembly or installation or assembly project or any combination of them which are is being undertaken in that other Contracting State;
(b) carries on activities (including the operation of substantial equipment) in the other State in the exploration for or exploitation of natural resources situated in that other State for a period or periods exceeding in the aggregate 90 days in any 12 month period; or
(c) operates substantial equipment in the other State (including as provided in subparagraph (b)) for a period or periods exceeding in the aggregate 183 days in any 12 month period, such activities shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless the activities are limited to those mentioned in paragraph 6 which, if exercised through a fixed place of business, would not make this place of business a permanent establishment under the provisions of that paragraph.
5. The For the sole purpose of determining whether the periods referred to in paragraphs 3 and 4 have been exceeded:
(a) where an enterprise of a Contracting State carries on any of the activities referred to in paragraphs 3 and 4 in the other Contracting State during one or more periods of time that, in the aggregate, exceed 30 days without exceeding the aggregate period of time referred to in paragraphs 3 and 4; and
(b) connected activities are carried on in that other Contracting State during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise, these different periods of time shall be added to the period of time during which the first- mentioned enterprise has carried on its activities.
6. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply enterprise, any other activity;
(f) the maintenance of informationa fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), for scientific research or for similar activities which have provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of business, is of a preparatory or auxiliary character character.
7. Paragraph 6 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and:
(a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or
(b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.
8. Notwithstanding the provisions of paragraphs 1 and 2, but subject to the provisions of paragraph 9, where a person is acting in a Contracting State on behalf of an enterprise and:
(a) 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:
(i) in the name of the enterprise; or
(ii) 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
(iii) for the provision of services by that enterprise; or
(b) manufactures or processes in a Contracting State for the enterprise goods or merchandise belonging to the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 6 which, if exercised through a fixed place of business (other than a fixed place of business to which paragraph 7 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
69. A Paragraph 8 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 an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment State carries on business in the first-mentioned Contracting State if -
(a) he has, as an independent agent and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly acts for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his that business.
8. Except 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 reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 appliesany such enterprise.
910. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
11. 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 of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) a farm, plantation or other place where agricultural, forestry plantation or related activities are carried on.
3. The term "permanent establishment" also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where if such site or site, project or any combination of them continues for a period or periods aggregating activities last more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State Party for a period or periods aggregating more than six months 183 days in any twelve-month period.
(c) for an individual, the performing of services in a Contracting State by that individual, but only if the individual’s stay in that State, for the purpose of performing those services, is for a period or periods aggregating more than 183 days within any 12- twelve month period commencing or ending in connection with a construction, the fiscal year concerned.
(d) an installation or assembly project structure used in the exploration for natural resources provided that the installation or any combination structure continues for a period of them which are being undertaken in that other Contracting Statenot less than 90 days.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provisions of paragraphs 1 and 2 of this Article, 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he of this Article applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, Party an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State wholly or almost wholly that Party in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An Notwithstanding the preceding paragraphs of this Article, an insurance enterprise of a Contracting State shall not Party shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State Party if it collects premiums in the territory of that other Party or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 of this Article applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. (1. ) For the purposes of this Agreementagreement, the term "‘permanent establishment" ’ means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2. ) The term "‘permanent establishment" ’ includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;factory
(e) a factory;workshop
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources
(3) A building site or construction, assembly or installation project constitutes a permanent establishment only if it lasts more than 6 months.
3. The term "permanent establishment" also includes:
(a4) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State contracting state shall be deemed to have a permanent establishment in the other Contracting State if contracting state if:
(a) it carries on supervisory activities in that other Contracting State contracting state for more than 6 months in connection with a building site or construction, assembly or installation project which is being undertaken in that other contracting state (b) it furnishes services, including consultancy services, through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other contracting state for a period or periods aggregating more than six months within 183 days in the fiscal year concerned provided that the provisions of subparagraph (b) shall cease to have effect for any 12- month period in connection with a construction, installation or assembly project or any combination of them fiscal year beginning after 5 years from the date on which are being undertaken in that other Contracting Statethe Second Protocol first had effect.
(5. The ) Notwithstanding the preceding provisions of this article, the term "‘permanent establishment" ’ shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or display;delivery
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) of this paragraph, provided that the enterprise.
6. A person acting in a Contracting State on behalf of an enterprise overall activity of the other Contracting Statefixed place of business resulting from this combination is of a preparatory or auxiliary character
(6) Notwithstanding the provisions of paragraphs (1) and (2) of this article, where a person (other than an agent of an independent status to whom paragraph 7 (7) of this article applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned Contracting State, a contracting state an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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, that enterprise shall be deemed to have a permanent establishment in that state in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph (5) of this article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(c7) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State a contracting state merely because that enterprise it carries on business in that other Contracting State state through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. (8) The fact that a company which is a resident of a Contracting State contracting state controls or is controlled by a company which is a resident of the other Contracting Statecontracting state, or which carries on business in that other State state (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(management b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(f) a sales outlet;
g) a warehouse, except where used for purposes mentioned in paragraph 5; and;
(h) a farm or a plantation;
i) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources; and
j) an installation structure, or equipment used for the exploration of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within in any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months within in any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, 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 character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (c), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other firstmentioned Contracting State merely because in respect of any activities which that enterprise carries on business person undertakes for the enterprise, such a person:
a) has and habitually exercises in that other Contracting State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a brokerfixed place of business, general commission agentwould not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
b) has no such authority, or any other agent of an independent status, where such broker or agent is acting but habitually maintains in the ordinary course first-mentioned State a stock of his businessgoods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course or 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.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Income Tax Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehousean installation, except where structure or vessel or any other place used for purposes mentioned in paragraph 5the exploration of natural resources; and
(hg) a mine, an oil or gas well, a quarry or any other place of extraction, exploration or exploitation of natural resources.
3. The term "“permanent establishment" ” shall also includesbe deemed to include:
(a) a building site, a construction or a constructioninstallation project, installation or assembly projectsupervisory activities in connection therewith, but only where if such site or site, project or any combination of them continues activities continue for a period or periods aggregating more than six months within any 12-month period12 (twelve) months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through its employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six 6 (six) months within any 12- 12 (twelve) month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting that State wholly or almost wholly in respect of any activities which that person undertakes for the enterprise itself or for any other enterprise which is controlled by it or has enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a controlling interest in itfixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopfarm or a plantation;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;a building site, a construction, assembly or installation project or supervisory activities in connection therewith, where such site, project or activities continue for a period of more than six months;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six three months within any 12- month period in connection with of twelve months.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 construction, installation connected project) within the country for a period or assembly project or periods aggregating more than three months within any combination period of them which are being undertaken in that other Contracting Statetwelve months.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an enterprise agent are devoted wholly or almost wholly on behalf of a Contracting State shall that enterprise, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecialy :
(a) a place of management;
(b) a branch;
(c) an on office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premise used a sales aoutlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(h) a ship, drilling rig, installation or other structure used for the exploration or exploitation of natural resources.
3. The term "permanent establishment" also includesestablishment likewise encompasses :
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activity in connection with such site or activity, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within 120 days in any 12- twelve-month period commencing or ending in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe fiscal year concerned.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" establishment shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of 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 character; and
(f) the maintenance of a fixed place of business solely for any comnination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resuting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provision 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he paragraphs 6 applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , that enterprise shall be deemed to have a permanent establishmen in that State in respect of any activities with that person undertakes for interprise, unless the first-activities of such person are limited to those mentioned Contracting State wholly or almost wholly for 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 enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itprovisions of that paragraph.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes shall include especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) premises used as a workshopsales outlet or for receiving or soliciting orders;
(g) a warehouse, except where used warehouse in relation to a person providing store facilities for purposes mentioned in paragraph 5; andothers;
(h) a mine, an oil or gas well, a quarry or any on other place of extraction of natural resources;
(i) an installation or structure used for the exploration or exploitation of natural resources;
(j) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or supervisory activity continues for a period of more than six months, or where such project or supervisory activity, being incidental to the sale or 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;
(k) the furnishing of services including managerial services, other than those taxable under Article 13 (Royalties and fees for technical services), within a Contracting State by an enterprise through employees or other personnel, but only if:
(i ) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period; or
(ii ) services are performed within that State for an enterprise within the meaning of paragraph 1 of Article 10 (Associated enterprises) and continue for a period or periods aggregating more than 30 days within any twelve-month period: Provided that for the purposes of this paragraph 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 provides services or facilities in connection with, or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of, mineral oils in that State.
3. The term "permanent establishment" also includes:
(a) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period or periods aggregating more than six months within any 12-month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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, information or for scientific research or for similar research, being activities which have solely of a preparatory or auxiliary character for in the trade of business of the enterprise. However, this provision shall not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purpose or purposes other than the purposes specified in this paragraph;
(f) the maintenance of a fixed place of businesses solely for any combination of activities mentioned in sub-paragraphs (a) to (e) of the paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
64. A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State, contracting State - other than an agent of an independent status to whom paragraph 7 (5) of this Article applies, 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 in the first-mentioned Contracting that State, an authority to conclude negotiate and enter into contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that 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 Contracting State State, wholly or almost wholly for the enterprise itself or for any other the enterprise which is and the enterprises controlling, controlled by it by, or has a controlling interest in itsubject to the same common control, as that enterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, if the activities of such an agent are carried out wholly or almost wholly for the enterprise of a Contracting State shall be deemed to (or for the enterprise and other enterprises which are controlled by it or have a permanent establishment controlling interest in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is are subject to same common control) he shall not be considered to be an agent of an independent status to whom paragraph 7 appliesfor the purposes of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
7. For the purposes of this Article the term "control", in relation to a company, means the ability to exercise control over the company's affairs by means of the direct or indirect holding of the greater part of the issued share capital or voting power in the company.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
PERMANENT ESTABLISHMENT. 1. For the purposes purpose of this Agreement, the term "“ permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“ permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) an installation, structure, drilling rig or ship used for the exploration or exploitation of natural resources but only if such exploration or exploitation is not preliminary or preparatory in nature.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a A building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue for a period of them continues more than six months ;
(b) The furnishing of services, including consultancy service, 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;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise Notwithstanding the provisions of a Contracting State shall be deemed to have a permanent establishment in paragraphs 1, 2, and 3 of this Article, the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "“permanent establishment" ” shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage or display or delivery of goods or merchandise belonging to the enterprise;enterprise :
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or displaydisplay 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 of for 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 character, for the enterprise.
65. A Notwithstanding the provision 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, that enterprise shall be deemed to have a permanent establishment in the first- mentioned Contracting State in respect of any activities which the person undertakes for the enterprise, if such a person has and habitually exercise in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
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 Stare if it collects premiums in the territory of that other State or insured risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, Agreement the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
; (c) an c)an office;
; (d) a store or other sales outlet;
d)a factory; (e) a factorye)a workshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or ship used for exploration or exploitation of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building sitesite or a construction project, or a construction, installation or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination activities continue in one of them continues the Contracting States for a period of more than 6 months;
(b) an assembly or installation project which exists for more than 4 months;
4. the furnishing of services, including consultancy services by an enterprise through 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 three months within any 12-twelve- month period;
(b) . Notwithstanding the furnishing preceding provisions of servicesthis Article, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a the term permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting State.
5. The term "permanent establishment" shall be deemed not to includeinciude:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) 5. 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 character; the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the enterprise.
6overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 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, that enterprise shall be deemed to 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) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph;
(b) has no such authority, but manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
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, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls control or is controlled by a company which is a resident of the other Contracting State, State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where premises and warehouses used for purposes mentioned in paragraph 5; andas sales outlets;
(h) a farm or plantation;
(i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
(j) an installation or structure used for the exploration or exploitation of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, site or a construction, installation or assembly projectproject including supervisory activities in connection therewith only if the site, but only where such site or project or any combination of them continues for a period or periods aggregating activity lasts more than six months within any 12-month period;6 months.
(b) the furnishing of services, services including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnelpersonnel 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. 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 substantial equipment in that other Contracting State for a period or periods aggregating more than six months within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that the other Contracting State:
(a) either belonging to the enterprise or being leased under a contract by the enterprise from any other person, is being used; or
(b) is being installed by the enterprise.
5. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. A Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 8 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, 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 exercise in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or;
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any and other enterprise enterprises which is are controlled by it or has have a controlling interest in it.
7. An Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall not be deemed except in regard to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall 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, State or insures risks situated therein, through an employee or representative risk situated therein who is not through a person other than an agent of an independent status to whom paragraph 7 8 applies.
8. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, delivery or display 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, delivery or 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 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited to:
(a) especially: a place of management;
(b) ; a branch;
(c) ; an office;
(d) a store or other sales outlet;
(e) ; a factory;
(f) ; a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) and a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "“permanent establishment" also includes:
(a) ” likewise encompasses: a building site, or a construction, assembly or installation or assembly project, but only where if such site or project or any combination of them continues for a period or periods aggregating lasts more than six months within any 12-month period;
(b) twelve months; the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An enterprise personnel engaged for such purpose, but only if activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 183 days within any 12- twelve-month period period; and the carrying on of activities by an enterprise of a Contracting State in the other Contracting State (including the operation of substantial equipment), which consist of, or which are in connection with a constructionwith, installation the exploration for or assembly project or any combination exploitation of them which are being undertaken natural resources, including standing timber, situated in that other Contracting State.
5, for more than 183 days in any twelve-month period. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) : the use of facilities solely for the purpose of storage storage, display or display 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, display or display;
(c) delivery; the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) ; the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) ; the maintenance of a fixed place of business solely for the purpose of advertisingcarrying on, for the supply of informationenterprise, for scientific research or for similar activities which have any activity not listed in subparagraphs a) to d), provided that this activity has a preparatory or auxiliary character character; or 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. Notwithstanding the provisions of paragraphs 1, 2 and 3 but subject to the provisions of paragraph 6, 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 in the name of the enterprise, or for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or for the provision of services by that enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. A a) Paragraph 5 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 an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment State carries on business in the first-mentioned Contracting State if -
(a) he has, as an independent agent and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly acts for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his that business.
8. Except 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 reinsuranceany such enterprise. 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 Contracting State person or enterprise shall be deemed considered to have a permanent establishment be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other Contracting State (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 it collects premiums another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in that other Statethe case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or insures risks situated therein, through an employee of the beneficial equity interest in the company) in the person and the enterprise or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9in the two enterprises. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toestablishment shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or of gas well, a quarry or any other place of extraction of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.
3. The term "permanent establishment" also includesestablishment likewise encompasses:
(a) a building site, a construction assembly or a construction, installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six months one month within any 12- twelve- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provision of this Article, the term "permanent establishment" establishment shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character,
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is person are limited to those mentioned in paragraph 4 which, if exercise through a fixed place of business, would not make this fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterpriseparagraph; or
(b) he has no such authority, but habitually maintains in the first-first mentioned Contracting State a stock of goods good or merchandise belonging to the enterprise from which he regularly fills orders delivers goods or merchandise on behalf of the enterprise; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any merchandise belonging to the enterprise.
6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other enterprise which Contracting State if it collects premiums in that other State or insures risks situated therein through an employee or through a representative who is controlled by it or has a controlling interest in itnot 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 that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse or premises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or working ship.
3. The term "permanent establishment" also includesestablishment likewise encompasses:
(a) a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) the furnishing of services, including consultancy and managerial services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise of a Contracting State shall be deemed to have a permanent establishment in for such purpose, but only where activities of that nature continue within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 91 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
(f) the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (f), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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, and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) d. a store factory;
e. a workshop;
f. a warehouse or other premises used as sales outlet;
(e) g. a factoryfarm or plantation;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) h. a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resource, drilling rig or working ship or installation structure, or equipment used for the exploration or exploitation of natural resources.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a. a building site, or a construction, assembly or installation project or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(b) b. the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating more than six three months within any 12- 12-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage or display 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 or display;
(c) c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, information for the enterprise;
(e) e. the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;
f. the maintenance of a fixed place of business solely for the purpose of carrying on, for scientific research or for similar activities which have the enterprise, any other activity of a preparatory or auxiliary character character;
g. the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a. to f., provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, 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, a. has and habitually exercises in the first-mentioned Contracting State, that State an authority to negotiate and conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterprise; orparagraph;
(b) he b. 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; or
(c) he habitually secures orders c. manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
76. An insurance enterprise of a Contracting State shall not be deemed to have a permanent establishment shall, except in the other Contracting State merely because that enterprise carries on business in that other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business.
8. Except with respect regard to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State, State or insures risks situated therein, therein through an employee or through a representative situated therein who is not an agent of an independent status to whom within the meaning of paragraph 7 applies7.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse;
(g) a warehouse, except where used for purposes mentioned in paragraph 5sales outlet;
(h) a farm or plantation; and
(hi) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3. The term "permanent establishment" also includes:likewise encompasses: FBR, Government of Pakistan
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activities in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months 183 days within any 12-month twelve months period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 183 days within any 12- month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statetwelve months period.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, or display 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;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; and
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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, that enterprise shall be deemed to 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) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
(b) has no such authority, but habitually maintains in the first - mentioned State a stock of goods or merchandise from which he delivers goods or merchandise on behalf of the enterprise.
6. 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 than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent statusStatus, where such broker or agent is persons are acting in the ordinary course of his their business. However, when the activities of such an agent are devoted wholly or principally on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(gf) a warehouse, except where used in relation to a person performing storage facilities for purposes mentioned in paragraph 5others; and
(hg) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources.
3. The term "permanent establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project or supervisory activities in connection therewith or an installation or assembly projectdrilling rig or ship used for the exploration or exploitation of natural resources, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating more than six months 120 days within any 12-month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.personnel engaged by the enterprise for such purpose, but only if
4. An enterprise (i) activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in connected project) within that other Contracting State for a period or periods aggregating more than six months 90 days within any 12- 12-month period period, provided that a permanent establishment shall not exist in connection with a construction, installation or assembly project or any combination of them taxable year in which such services are being undertaken rendered in that other Contracting StateState for a period or periods aggregating less than 30 days in that taxable year; or
(ii) the services are performed within that State for a related enterprise within the meaning of paragraph 1 of Article 9 (Associated Enterprises).
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or 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 character;
f) the maintenance of a fixed place of business solely for any combination of the 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 preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include the use of facilities or the maintenance of a stock of good or merchandise belonging to the enterprise for the enterprisepurpose of occasional delivery of such goods or merchandise.
6. A person acting Even if an enterprise does not have a permanent establishment in a Contracting State on behalf under the preceding paragraphs of an enterprise of the other Contracting Statethis Article, other than an agent of an independent status to whom paragraph 7 appliesnevertheless, it shall be deemed to be have a permanent establishment in the first-mentioned a Contracting State if -it engages in business in that State through an agent who:
(a) he has, and habitually exercises in the first-mentioned Contracting State, has an authority to conclude contracts for or on behalf in the name of the that enterprise and regularly exercises that authority in that State unless the exercise activities of such authority is that person are limited to those mentioned in paragraphs 4 and 5 which, if exercised through a fixed place of business, would not make the purchase fixed place of goods or merchandise business a permanent establishment under the provisions of that paragraph;
b) regularly secures orders in that State for that enterprise; or
(bc) he habitually maintains in the first-mentioned Contracting that State a stock of goods or merchandise belonging to the that enterprise from which he regularly fills orders makes deliveries on behalf of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business. However, when by agreement between the agent and the enterprise, the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and other enterprises which are controlled by it or have a controlling interest in it, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "'permanent establishment" ' means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "'permanent establishment" includes ' shall include especially but is not limited to:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also includes:;
(ag) a building sitewarehouse, 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 construction, store or premises used as a sales outlet;
(j) an installation or assembly projectstructure used for the exploration or exploitation of natural resources, but only where such site or project or any combination of them continues if so used for a period or periods aggregating of more than six months within 120 days in any 12twelve-month period;
(bk) a building site or construction, installation or assembly project 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 120 days in any twelve-month period;
(l) the furnishing of servicesservices other than included services as defined in Article 12, including consultancy services, by a resident of within a Contracting State by an enterprise through employees or other personnel., and only if :
4. An enterprise (i ) activities 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 nature continue within that State for a period or periods aggregating to more than six months 90 days within any 12- twelve-month period in connection with period; or
(ii ) the services are performed within that State for a construction, installation or assembly project or any combination related enterprise (within the meaning of them which are being undertaken in that other Contracting Stateparagraph 1 of Article 9).
53. The Notwithstanding the preceding provisions of this Article, the term "'permanent establishment" ' shall be deemed not to includeinclude any one or more of the following :
(a) the use of facilities solely for the purpose of storage storage, display, or display occasional delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage storage, display, or displayoccasional delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar other activities which have a preparatory or auxiliary character character, for the enterprise.
64. A 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterprise; orparagraph;
(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, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or
(c) he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itenterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State and the transactions between the agent and the enterprise are not made under arm's length conditions, he shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreementconvention, the term "" permanent establishmentestablishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "" permanent establishmentestablishment " includes especially but is not limited toespecially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:g. a warehouse in relation to a person providing storage facilities for others;
(a) 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, site or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than six months in any combination twelve month period, or where such project or supervisory activity, being incidental to the sale of them machinery or equipment, continues for a period or periods aggregating more than not exceeding six months within any 12-month period;
(b) and the furnishing charges payable for the project supervisory activity exceed 10 percent of servicesthe sale price of the machinery and equipment: Provided that, including consultancy services, by a resident for the purpose of a Contracting State through employees or other personnel.
4. An this paragraph an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other a Contracting State and to carry on business through that permanent establishment if it carries provides services or facilities in connection with or supplies plant and machinery on supervisory hire used or to be used in, the prospecting for, or extraction or production of mineral oils in the State if the activities in that other Contracting State continue for a period or periods aggregating of more than six months within thirty days in any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
53. The Notwithstanding the preceding provisions of this Article, the term "" permanent establishmentestablishment " shall be deemed not to include:
(a) a. the use of facilities solely for the purpose of storage or display 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 or display;
(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 and merchandise, or of collecting information, 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 or for similar activities which have a preparatory or auxiliary character character, for the enterprise.
64. A person 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, State that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -State, if
(a) a. he has, has and habitually exercises in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that the enterprise; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through though a broker, general commission agent, Commission agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise itself or on behalf of a Contracting State shall be deemed to have a permanent establishment in the that enterprise and other Contracting State if it collects premiums in that other Stateenterprises controlling, controlled by, or insures risks situated thereinsubject to the same common control, through an employee or representative situated therein who is as that enterprise, he will not be considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(a) a place of managementmanagement ;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop ;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry quarry, or any other place of extraction of natural resources ;
(g) a warehouse, 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 store or premises used as a sales outlet ;
(j) an installation or structure used for the exploration or exploitation of natural resources.
3. The term "permanent establishment" also includes:, but only if so used for a period of more than 120 days in any twelve-month period ;
(ak) a building site, site or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities (together with other such sites, projects or activities, if any) continue for a period or periods aggregating of more than six months within 120 days in any 12twelve-month periodperiod ;
(bl) the furnishing of services, including consultancy servicesother than included services as defined in Article 12 (Royalties and Fees for Included Services), by a resident of within a Contracting State by an enterprise through employees or other personnel., but only if:
4. An enterprise (i ) activities 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 nature continue within that State for a period or periods aggregating more than six months 90 days within any 12- twelve-month period in connection with ; or
(ii ) the services are performed within that State for a construction, installation or assembly project or any combination related enterprise [within the meaning of them which are being undertaken in that other Contracting Stateparagraph 1 of Article 9 (Associated Enterprises)].
53. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to includeinclude any one or more of the following :
(a) the use of facilities solely for the purpose of storage storage, display, or display occasional 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, display, or displayoccasional 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 merchandise, or 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 other activities which have a preparatory or auxiliary character character, for the enterprise.
64. A person 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State State, if -:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterprise; orparagraph ;
(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, and some additional activities conducted in the State on behalf of the enterprise have contributed to the sale of the goods or merchandise ; or
(c) he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itenterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State and the transactions between the agent and the enterprise are not made under arm's length conditions, he shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation of Income
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) premises used as a workshopsales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident an enterprise of a Contracting State Party through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State Party for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 and has, and habitually exercises, in a Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Party shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting StateParty if it collects premiums in the territory of that other Party or insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State a Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsurance, an enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not an agent of independent status to whom paragraph 7 applies.
9. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six three months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies – is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
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. 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, usufructs 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 Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited to:
(aespecially: ba) a place of management;
(bapbrlacnecho;fmanagement dc) a branch;
(canfaocftfoicrye; ef) an office;
(daprwemorikssehsoups;edasasalesoutlet; hg) a store or other sales outlet;
(e) a factory;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of natural resourcesamfarinme,oarnpolainltoartigoans;waneldl,aquarryoranyotherplaceofexploration,extractionorexploitationofnaturalresources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a Contracting State shall be deemed to have connected project) within a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State Party for a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 and has, and habitually exercises, in a Party an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Party shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting StateParty if it collects premiums on the territory of that other Party or insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the 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 Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State Party shall not be deemed to have a permanent establishment in the other Contracting State Party merely because that enterprise it carries on business in that other Contracting State Party through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, 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 of a Contracting State shall 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 deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applies.within the meaning of this paragraph.
98. The fact that a company which is a resident of a Contracting State Party controls or is controlled by a company which is a resident of the other Contracting StateParty, or which carries on business in that other State Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop;
(f) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) a farm or plantation ; and
(h) a warehouse, in relation to a person providing storage facilities for others.
3. The term "“permanent establishment" also includes” likewise encompasses:
(a) a building site, or a construction, assembly or installation or assembly project, but only where such site or project or any combination of them continues a supervisory or consultancy activity connected therewith, constitutes a permanent establishment only if such site, project or activity lasts for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, services including consultancy services, services by a resident of a one of the Contracting State States through employees or other personnel.
4. An enterprise , where activities of that nature continue for the same or a Contracting State shall be deemed to have a permanent establishment in connected project within the other Contracting State if it carries on supervisory activities in that other Contracting State for a period or periods aggregating more than six months 183 days within any 12- twelve-month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to includeinclude :
(a) the use of facilities solely for the purpose of storage or display 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 or 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 merchandise, or of collecting information, for the enterpriseenterprise ;
(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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. A Notwithstanding the provisions of paragraphs 1, 2 and 3, 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 7 appliesapplies – is acting in a Contracting State, on behalf of the enterprise of the other Contracting State, the enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State State, if -such a person:
(a) he has, has and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise enterprise; unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that the enterprise; 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 makes deliveries on behalf of the enterprise; or
(c) he has no such authority, but habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any the enterprise and other enterprise enterprises which is are controlled by it or has 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 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 that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise or on behalf of a Contracting State shall be deemed to that enterprise and other enterprises, which are controlled by it or have a permanent establishment controlling interest in the other Contracting State if it collects premiums in that other Stateit, or insures risks situated therein, through an employee or representative situated therein who is he will not be considered an agent of independent status to whom paragraph 7 applieswithin the meaning of this paragraph, unless he can demonstrate that the activities are performed at arm’s length conditions.
98. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "“permanent establishment" ” means a fixed place of business through in which the business of an the enterprise is wholly or partly carried on.
2. The term "“permanent establishment" includes especially but is not limited to” shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:
(ag) a building site or construction project or supervisory activities in connection therewith, where such site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues activity continue for a period or periods aggregating of more than six months within any 12-month periodmonths;
(bh) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise personnel where activities of that nature continue (for the same or 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 connected project) for a period or periods aggregating more than six months 90 days within any 12- twelve-month period in connection with period;
i) an assembly or installation project which exists for more than three months;
j) premises used as a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statesales outlet.
53. The term "“permanent establishment" ” shall not be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise merchandise, or of for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character character, for the enterprise;
f) the maintenance of an office or like establishment by a news-agency or a newspaper or journal, being an enterprise of one of the Contracting States, exclusively for the collection and transmission to that State of information on behalf of that enterprise.
64. 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 7 applies, 5 applies - shall be deemed to be a permanent establishment in the first-first mentioned Contracting State if -if:
(a) he has, and habitually exercises in the first-mentioned Contracting that State, an authority to conclude contracts for or on behalf of the enterprise enterprise, unless the exercise of such authority is his activities are limited to the purchase of goods or merchandise for that 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 manufactures or processes in the first-mentioned Contracting that State wholly or almost wholly for the enterprise itself goods or for any other enterprise which is controlled by it or has a controlling interest in itmerchandise belonging to the enterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where such broker or agent is persons are acting in the ordinary course of his their business. However, when the activities of such a broker or an agent are devoted wholly or almost wholly on behalf of the enterprise, he shall not be considered as an agent of an independent status within the meaning of this paragraph.
86. Except with respect to reinsurance, an An insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or through a representative situated therein who is not an agent of an independent status to whom within the meaning of paragraph 7 applies5.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute for either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "“permanent establishment" ” includes especially but is not limited toespecially:
(a) a place of management;
(b) a branchbranch ;
(c) an officeoffice ;
(d) a store or other sales outletfactory ;
(e) a factoryworkshop;
(f) a workshoppremises used as sales outlet;
(g) a warehouse, except where used for purposes mentioned in paragraph 5farm or plantation; and
(h) a mine, an oil or gas well, a quarry or any other place of exploration, extraction or exploitation, of natural resources.
3. The term "“permanent establishment" ” also includesencompasses:
(a) a building site, or a construction, assembly or installation project or assembly any supervisory activity in connection with such site or project, but only where such site or site, project or any combination of them activity continues for a period or periods aggregating more than six months within any 12-twelve month period;; and
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only if the activities of that nature continue (for the same or a connected project) within 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 a period or periods aggregating more than six months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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, display or displaydelivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of 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 character; or
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 7 applies, shall be deemed to be a permanent establishment in the first-mentioned Contracting State if -
(a) he applies - is acting on behalf of an enterprise and has, and habitually exercises exercises, in the first-mentioned a Contracting State, State an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the , that enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the other Contracting State merely because that enterprise carries on business enterprise, unless the activities of such person are limited to those mentioned in that other Contracting State paragraph 4 which , if exercised through a brokerfixed place of business, general commission agent, or any other agent would not make this fixed place of an independent status, where such broker or agent is acting in business a permanent establishment under the ordinary course provisions of his businessthat paragraph.
86. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in on the territory of that other State, Contracting State or insures risks situated thereintherein through a person, through an employee or representative situated therein who is not other than an agent of an independent status to whom paragraph 7 applies.
97. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent permanet establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried carries on.
2. The term "" permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; andfarm or plantation;
(h) a mine, an oil or gas well, a quarry aquarry or any other place of extraction or exploration of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.
3. The term "permanent permanet establishment" also includeslikewise encompasses:
(a) a building site, or a construction, assembly or installation project, or assembly projectsupervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period6 months;
(b) the furnishing of services, including consultancy services, services by a resident of a Contracting State an enterprise through employees or other personnel.
4. An personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a Contracting State shall be deemed to have a permanent establishment in connected project) within the other Contracting State if it carries on supervisory activities in that other Contracting State country for a period or periods aggregating agreegating to more than six 4 months within any 12- twelve month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 researcht or for similar activities which have a preparatory or auxiliary character character, for the enterprise; and
(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.
65. 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 an independent status to whom paragraph 7 applies, 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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State shall or its associated enterprises, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragrah.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this AgreementConvention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outlet;
(e) a factory;
(fe) a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(hf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resourcesresources or any activities related thereof including an offshore drilling site.
3. The Likewise the term "“permanent establishment" also includes” encompasses:
(a) a building site, or a construction, assembly or installation project, or assembly projectsupervisory activities in connection therewith or drilling rig or ship used for the exploring or exploiting of natural resources constitute a permanent establishment, but only if such site, project or activities last for a period or periods exceeding, in the aggregate, of more than 6 months in any twelve month period;
b) the rendering of services in a Contracting State, including consulting services, by an enterprise through employees or other personnel engaged by the enterprise, but only where such site these employees or project personnel are present in that Contracting State for the performance of the same or any combination of them continues for connected project, during a period or periods aggregating more than six 6 months within in any 12-twelve month period;
(b) the furnishing of services, including consultancy services, by a resident of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities mechanical or scientific equipment or machinery is used for more than 6 months or installed, in that other Contracting State by, for a period or periods aggregating more than six months within any 12- month period in connection under contract with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Statethe enterprise.
5. The Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage storage, display or display 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 or displaydisplay or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, carrying on activities for the supply enterprise of information, for scientific research or for similar activities which have a preparatory or auxiliary character character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. A person Notwithstanding the provisions of paragraphs 1, 2, 3, 4 and 5, where a person, other than an agent of an independent status to whom the provisions of paragraph 7 apply, is acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, said enterprise shall be deemed to be have a permanent establishment in the first-first mentioned Contracting State with respect to any activities that said person undertakes for the enterprise if -such person:
(a) he has, and habitually exercises exercises, in the first-mentioned that Contracting State, State an authority to conclude contracts for or on behalf in the name of the enterprise enterprise, unless the exercise activities of such authority is person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the purchase provisions of goods or merchandise for that enterpriseparagraph; or
(b) he has no such powers, but habitually maintains in the first-first mentioned Contracting State a stock of warehouse for goods or merchandise belonging which is regularly used to deliver goods or merchandise in the enterprise from which he regularly fills orders on behalf name of the enterprise; or
(c) he habitually secures orders , if the goods or merchandise are sold in the first-mentioned Contracting State wholly or almost wholly for where the enterprise itself or for any other enterprise which warehouse is controlled by it or has a controlling interest in itlocated.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other a Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his 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.
8. Except with respect to reinsuranceNotwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall 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, State or insures risks situated therein, therein through an employee or representative situated therein who is not a person other than an agent of independent status to whom paragraph 7 applies.
9. Notwithstanding the provision of paragraph 8 of this Article, insurance companies that are owned or controlled by a Contracting State or its local governments or local authorities shall be treated differently for tax purposes and shall be subject to tax only in the State of residence.
10. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toespecially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a store or other sales outletfactory;
(e) a factoryworkshop;
(f) a workshopwarehouse, in relation to a person providing storage facilities for others;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(h) an installation or structure used for the exploration or exploitation of natural resources.
3. The term "permanent establishment" also includesencompasses:
(a) a building site, or a construction, installation assembly or assembly projectinstallation, project or supervisory activities in connection therewith , constitutes a "permanent establishment" but only where such site or site, project or any combination of them continues activities continue for a period or periods aggregating of more than six months within any 12-month period;twelve months.
(b) the furnishing of services, including consultancy services, services by a resident an enterprise of a Contracting State through employees or other personnel.
4. An enterprise of a Contracting State shall be deemed to have a permanent establishment personnel engaged in the other Contracting State if it carries on supervisory State, provided that such activities in that other Contracting State continue for the same or connected project for a period or periods aggregating more than six months 183 days within any 12- 12 month period in connection with a construction, installation or assembly project or any combination of them which are being undertaken in that other Contracting Stateperiod.
54. The Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display 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 or 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 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 character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e) provided that the enterpriseoverall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
65. 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 an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-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 in the first-mentioned Contracting State, that State an authority to conclude contracts for or on behalf in the name of the enterprise unless the exercise activities of such authority is 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 purchase provisions of goods or merchandise for that enterpriseparagraph; 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; or
(c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it.
76. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise it carries on business in that other Contracting State through a broker, general commission agent, agent or any other agent of an independent status, where provided that such broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, 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 of a Contracting State shall and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprise, he will not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of an independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
97. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
PERMANENT ESTABLISHMENT. 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially but is not limited toshall include especially:
(a) a. a place of management;
(b) b. a branch;
(c) c. an office;
(d) a store or other sales outlet;
(e) d. a factory;
(f) e. a workshop;
(g) a warehouse, except where used for purposes mentioned in paragraph 5; and
(h) f. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.;
3. The term "permanent establishment" also includes:g. a warehouse, in relation to a person providing storage facilities for others;
(a) h. a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
i. a store or 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 120 days in any twelve-month period;
k. a building site, site or a construction, installation or assembly projectproject or supervisory activities in connection therewith, but only where such site or site, project or any combination of them continues activities (together with other such sites, projects or activities, if any) continue for a period or periods aggregating of more than six months within 120 days in any 12-twelve- month period;
(b) l. the furnishing of servicesservices other than included services as defined in Article 12, including consultancy services, by a resident of within a Contracting State by an enterprise through employees or other personnel.; and only if:----
4. An enterprise i. activities 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 nature continue within that State for a period or periods aggregating to more than six months 90 days within any 12- twelve-month period in connection with period; or
ii. the services are performed within that State for a construction, installation or assembly project or any combination related enterprise (within the meaning of them which are being undertaken in that other Contracting Stateparagraph 1 of Article 9).
53. The Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to includeinclude any one or more of the following:
(a) a. the use of facilities solely for the purpose of storage storage, display, or display occasional 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 storage, display, or displayoccasional 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 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 or for similar other activities which have a preparatory or auxiliary character character, for the enterprise.
64. A person 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 an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph 7 applies, that enterprise shall be deemed to be have a permanent establishment in the first-mentioned Contracting State if -if:
(a) a. he has, has and habitually exercises in the first-mentioned Contracting State, State an authority to conclude contracts for or on behalf of the enterprise enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the exercise provisions of that paragraph;
b. he has no such authority is limited to the purchase of goods or merchandise for that enterprise; or
(b) he 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 mechandise on behalf of the enterprise, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or
(c) c. he habitually secures orders in the first-mentioned Contracting State State, wholly or almost wholly for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in itenterprise.
75. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise 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 broker or agent is persons are acting in the ordinary course of his their business.
8. Except with respect to reinsuranceHowever, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise of a Contracting State and the transactions between the agent and the enterprise are not made under arm's length conditions, he shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State, or insures risks situated therein, through an employee or representative situated therein who is not considered an agent of independent status to whom paragraph 7 applieswithin the meaning of this paragraph.
96. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Appears in 1 contract
Samples: Double Taxation Agreement
