PERMANENT ESTABLISHMENT. (1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and g) an installation structure, or equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months. (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 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 collecting information for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 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 a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (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 7 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a commercial warehouse; g) premises used for the purpose of selling goods or merchandise; h) 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~~. (3) ~~The term “permanent establishment” likewise encompasses a~~ A building ~~site, construction,~~ site or construction or assembly or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than six months. (4) Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 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-~~first- mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, or a group of centrally controlled enterprises he would not be considered an agent of an independent status within the meaning of this paragraph. (7) Notwithstanding the ~~preceeding~~ 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 6 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (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: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) For the purposes of this Agreement, the term "„permanent establishment" “ means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "„permanent establishment" “ includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of exploration, exploitation and/or extraction ~~of natural resources; and g) an installation structure, or equipment used for the exploration~~ of natural resources. (3) ~~The term “permanent establishment” likewise encompasses a~~ A building site, a construction, assembly or installation ~~project or~~ project, including supervisory activities ~~in connection~~ connected therewith, ~~but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) Notwithstanding the preceding provisions of this Article, the term "„permanent establishment" “ shall be deemed not to include: a) the use of facilities solely for the purpose of storage 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he ~~will~~ shall not be considered an agent of an independent status ~~within~~ if the ~~meaning of this paragraph~~transactions between the agent and the enterprise were not made under arm's length conditions. (8) 7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 4 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) 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~~. (3a) ~~The~~ Notwithstanding the provisions of paragraphs 1 and 2, the term “"permanent establishment~~” likewise encompasses~~ " shall include a building site, a construction, assembly or installation ~~project or~~ project, as well as supervisory activities in connection therewith, 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 site, project or~~ if these activities continue for a period of more than three months. (b) However, in the case of installation activities which are incidental to the sale of machinery by an enterprise in the other State, and the installation activities are necessary to complete the sale of that machinery or equipment, then in such a case, such installation shall not constitute a permanent establishment unless it lasts for more than six months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed ~~not~~ to include: (a) the use of facilities solely for the purpose of ~~storage~~ storage, 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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;. ~~f) the maintenance of~~ 5. The term "permanent establishment" shall include a fixed place of business ~~solely for any combination of activities mentioned in sub-paragraphs a) to e), provided~~ used as a sales outlet notwithstanding the fact that ~~the overall activity of the~~ such fixed place of business ~~resulting from this combination~~ is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise otherwise maintained for any 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 a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. ~~(7)~~ 6. An enterprise shall not be deemed to have a permanent establishment in ~~a Contracting State~~ one of the States merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 7. 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 one of the States on behalf of an enterprise of the other 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: (~~8) The~~ 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) habitually secures orders for the sale of goods or merchandise in the first-mentioned State exclusively or almost exclusively on behalf of the enterprise itself or on behalf of the enterprise and other enterprises controlled by it or which have a controlling interest in it. 8. Subject to the preceding provisions of this Article, the fact that a company which is a resident of ~~a Contracting State~~ one of the States controls or is controlled by a company which is a resident of the other ~~Contracting~~ State, or which carries on business in that other 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 one of the States from immovable property (including income from agriculture or forestry) situated in the other 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 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 the general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 of this Article 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 of this Article 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 4 contracts

Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a 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~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, installation or assembly ~~or installation~~ project or any supervisory ~~activities~~ activity in connection ~~therewith, but~~ with such site or project constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ 12 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or for collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraph (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - -- other than an agent of an independent status to whom paragraph 7 6 applies - -- is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 4 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, or a construction, installation or assembly ~~or installation project~~ project, or supervisory activities in connection ~~therewith~~with that building site or construction, ~~but only~~ installation or assembly project, constitutes a permanent establishment if it lasts more than 6 months. 4. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if for more than 183 days in any twelve month period: (a) it carries on activities in that State which consist of, or which are connected with, the exploration for or exploitation of natural resources, including standing timber, situated in that State; or (b) it operates substantial equipment in that State. 5. Notwithstanding the provisions of paragraphs 1, 2 and 3, where ~~such site, project or activities continue~~ an enterprise of a Contracting State performs services in the other Contracting State: (a) through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve month period, and where the services performed in that other State through that individual are professional services or other activities of an independent nature, 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 for connected projects through one or more ~~than six months~~individuals who are present and performing such services in that other State 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 7 which, if performed through a fixed place of business, would not make the fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual. ~~(4)~~ 6. For the purposes of determining the duration of activities under paragraphs 3, 4 and 5, the period during which activities are carried on in a Contracting State by an enterprise associated with another enterprise shall be aggregated with the period during which activities are carried on by the enterprise with which it is associated if the first-mentioned activities are connected with and are identical or substantially similar to the activities carried on in that State by the last-mentioned enterprise, provided that any period during which two or more associated enterprises are carrying on concurrent activities is counted only once. An enterprise shall be deemed to be associated with another enterprise if one is controlled directly or indirectly by the other, or if both are controlled directly or indirectly by a third person or persons. 7. 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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 8. Notwithstanding the provisions of paragraphs 1 and 2, where a person - – other than an agent of an independent status to whom paragraph 7 9 applies - – is acting ~~in a Contracting State~~ on behalf of an enterprise and: (a) has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the ~~other~~ enterprise; or (b) manufactures or processes in a Contracting ~~State~~State for the enterprise goods or merchandise belonging to the enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that 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 7 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) 9. 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)~~ 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 4 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation

PERMANENT ESTABLISHMENT. (1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3) ~~The term “permanent establishment” likewise encompasses a~~ A building ~~site,~~ site or construction, assembly or installation project or supervisory activities in connection ~~therewith, but~~ therewith constitute a permanent establishment only ~~where~~ if such site, project or activities continue for a period of more than ~~six~~ 6 months.; (4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of ~~business,~~ business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Avoidance Agreement

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

PERMANENT ESTABLISHMENT. (1) . For the ~~purposes~~ purpose of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes ~~especially~~but is not limited to: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine~~, 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~~. (3) . The term “permanent establishment” ~~likewise encompasses~~ also includes: (a) a building site, a construction, assembly or installation ~~project~~ project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any 12-month period; (c) a person acting in one of the two Contracting States on behalf of an enterprise of the other Contracting State - other than an agent of an independent status to whom the provisions of paragraph 5 of this Article apply - if this person has in the first mentioned Contracting State an authority to conclude contracts in the name of that enterprise and habitually exercises such authority in it, in respect of any activities which that person undertakes for the enterprise. (4) . Notwithstanding the preceding provisions of this ~~Article, the term "~~Article a permanent ~~establishment" shall be deemed~~ establishment does not to include: (a) the use of facilities ~~solely~~ for the sole 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 sole 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 sole purpose of processing by another enterprise; (d) the maintenance of a fixed place of business ~~solely~~ for the sole purpose of purchasing goods or merchandise or of collecting information for the enterprise~~; e)~~ ; the maintenance of a fixed place of business ~~solely~~ for the sole purpose of ~~carrying on~~advertising, conducting scientific research, or similar activities of preliminary or auxiliary nature for the enterprise~~, any other activity of a preparatory or auxiliary character; f)~~ ; the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5~~) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting~~ . An enterprise in ~~a Contracting State on behalf of an enterprise~~ one of the ~~other~~ two Contracting ~~State, that enterprise~~ States 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 a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that ~~such persons are~~ this broker or agent is acting in the ordinary course of ~~their~~ his business. 6. ~~However, when~~ An enterprise in one of the ~~activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will~~ two Contracting States shall not be ~~considered an agent~~ deemed to have a permanent establishment in the other Contracting State merely because it carries on at the end of ~~an independent status within~~ a trade exhibition or conference in the ~~meaning~~ other Contracting State sale of ~~this paragraph~~goods or merchandise it displayed at that trade exhibition or conference. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Avoidance Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State. (2) . The ~~term~~ term, "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3) . The term “"permanent establishment~~” likewise encompasses~~ " also includes: a) a building site, a construction, assembly or installation ~~project~~ project, or supervisory activities in connection ~~therewith,~~ therewith but only where such site, project or activities continue for a period of more than ~~six~~ 9 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 6 months within any 12-month period. (4) . Notwithstanding the preceding provisions of this Article, the ~~term~~ form "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 carrying ~~on,~~ on for the ~~enterprise,~~ enterprise any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e)) , provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 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 other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to ~~re-insurance~~reinsurance, be deemed to have a permanent ~~establishment~~ establishment! in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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~~ terms "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes ~~especially~~especially : a) ~~a place~~ aplace of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a farm or a plantation; g) 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~~ressources. (3) . The term “"permanent ~~establishment”~~ establishment likewise encompasses : a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, ~~but only~~ where such site, project or activities continue for a period of more than 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 three months within any period of twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to ~~include~~include : a) the use of facilities solely for the purpose of storage or display of goods or merchandise ~~belonging~~ beloaging 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person ~~- other~~ -other than an agent of an independent status to whom paragraph ~~7 applies -~~ 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a ~~person~~person : a) has and ~~habitually~~ habutually exercises in that State an authority to conclude contracts in the name of ~~the~~ enterprise, unless the activities of the such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent ~~status~~ stats within the ~~meaning~~ meianing of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is ~~controlled~~ contralled 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. CHAPTER III.- TAXATION OF INCOME 1. Income derived by a resident of a Contracting State from immovable property 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, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, both and aircraft shal 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 from of immovable property. 4. The provisions of paragraphs 1 and 3 shal 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 2 contracts

Samples: Agreement Between the Republic of Indonesia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Republic of Indonesia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

Appears in 2 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse; and (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~. ~~g) an installation structure~~3. A building site, or ~~equipment used for the exploration of natural resources~~a construction, installation or assembly project, or supervisory activities in connection with that building site or construction, installation or assembly project, constitutes a permanent establishment if it lasts more than 6 months. ~~(3)~~ 4. The term “permanent establishment” likewise encompasses ~~a building site~~the furnishing of services, ~~construction~~including consultancy services, ~~assembly~~ by an enterprise through employees or ~~installation project or supervisory activities in connection therewith~~other personnel engaged by the enterprise for such purpose, but only ~~where such site, project~~ if activities of that nature continue (for the same or ~~activities continue~~ a connected project) within a Contracting State for a period of or periods aggregating more than ~~six months~~6 months within any 12 month period. 5. An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if: (a) it carries on activities in that State which consist of, or which are connected with, the exploration for or exploitation of natural resources, including standing timber, situated in that State; or (b) it operates substantial equipment in that State. 6. For the purposes of determining the duration of activities under paragraphs 3 and 4) , the period during which activities are carried on in a Contracting State by an enterprise associated with another enterprise shall be aggregated with the period during which activities are carried on by the enterprise with which it is associated if the first-mentioned activities are connected with the activities carried on in that State by the last-mentioned enterprise, provided that any period during which two or more associated enterprises are carrying on concurrent activities is counted only once. An enterprise shall be deemed to be associated with another enterprise if one is controlled directly or indirectly by the other, or if both are controlled directly or indirectly by a third person or persons. 7. 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 8. Notwithstanding the provisions of paragraphs 1 and 2, where a person - – other than an agent of an independent status to whom paragraph 7 9 applies - – is acting in a Contracting State on behalf of an enterprise and: (a) has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the ~~other~~ enterprise; or (b) 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 a Contracting ~~State~~State for the enterprise goods or merchandise belonging to the enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that 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 7 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. ~~(6) Notwithstanding the preceeding provisions of this Article, an insurance~~ 9. An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he 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, the agent will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 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.~~Contracting

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~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or a supervisory ~~activities in connection therewith, but~~ activity connected therewith constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other ~~activity of a preparatory or auxiliary character~~activity; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that such activity or, in the case of subparagraph (f), the overall activity of the fixed place of ~~business resulting from this combination~~ business, is of a preparatory or auxiliary character. 5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and: (5a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article; or (b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation. 6. Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 7, where a person ~~- other than an agent of an independent status to whom paragraph 7 applies -~~ 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 ~~other Contracting State~~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 ~~the first-mentioned~~ that 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~~ 7. Paragraph 6 shall not apply where the person acting in ~~the first-mentioned~~ a Contracting State ~~a stock of goods or merchandise from which he regularly delivers goods or merchandise~~ on behalf of ~~the enterprise. (6) Notwithstanding the preceeding provisions of this Article,~~ an ~~insurance~~ enterprise of ~~a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in~~ the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in ~~that~~ the first- mentioned Contracting State ~~through a broker, general commission agent or any other agent of~~ as an independent ~~status, provided that such persons are acting~~ agent and acts for the enterprise in the ordinary course of ~~their~~ that business. ~~However~~Where, ~~when the activities of such an agent are devoted wholly~~ however, a person acts exclusively or almost ~~wholly~~ exclusively on behalf of one or more enterprises to which it is closely related, that ~~enterprise, he will~~ person shall not be considered ~~an agent of~~ to be an independent ~~status~~ agent within the meaning of this ~~paragraph~~paragraph with respect to any such enterprise. 8. For the purposes of this Article, a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (8) or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise. 9. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" ~~includes~~ shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural ~~resources; and~~resources including timber or other forest produce; (g) ~~an installation structure,~~ a farm or ~~equipment used for the exploration of natural resources.~~plantation; (3h) ~~The term “permanent establishment” likewise encompasses~~ a building ~~site,~~ site or construction, installation or assembly ~~or installation~~ project ~~or supervisory activities in connection therewith, but only where such site, project or activities continue~~ which exists for ~~a period of~~ more than six months. ~~(4)~~ 3. Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage or~~ storage, display of 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, or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other State. 5. A person (~~5) Notwithstanding the provisions of paragraphs 1 and 2, where a person -~~ other than an a broker, general commission agent or any other agent of an independent status to whom paragraph ~~7 applies - is~~ 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting ~~State, that enterprise~~ State shall be deemed to ~~have~~ be a permanent establishment in the first-mentioned ~~Contracting State in respect of any activities which that person undertakes for the enterprise~~State, ~~if such a person~~if: (a) ~~has~~ he has, and habitually exercises in ~~that State~~ the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which, if exercised through a fixed place~~ the purchase of ~~business, would not make this fixed place of business a permanent establishment under~~ goods or merchandise for the ~~provisions of that paragraph; or~~enterprise; (b) ~~has no such authority, but habitually~~ he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly ~~delivers goods or merchandise~~ fills orders on behalf of the enterprise; or (c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, ~~provided that~~ where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he ~~will~~ shall not be considered an agent of an independent status ~~within~~ if the ~~meaning of this paragraph~~transactions between the agent and the enterprise were made under conditions which differ from those which would be made between independent enterprises. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural ~~resources; and~~resources including timber or other forest produce; (g) a farm or plantation; (h) a building or construction site which exists for more than 12 months; (i) an installation ~~structure,~~ or ~~equipment used~~ assembly project which exists for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than ~~six~~ 6 months. ~~(4) Notwithstanding the preceding provisions of this Article, the~~ 3. 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, or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 4. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State 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 (~~5) Notwithstanding the provisions of paragraphs 1 and 2, where a person -~~ other than an a broker, general commission agent or any other agent of an independent status to whom paragraph ~~7 applies - is~~ 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting ~~State, that enterprise~~ State shall be deemed to ~~have~~ be a permanent establishment in the first-mentioned ~~Contracting State in respect of any activities which that person undertakes for the enterprise~~State, ~~if such a person~~if: (a) ~~has~~ he has, and habitually exercises in ~~that State~~ the first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which, if exercised through a fixed place~~ the purchase of ~~business, would not make this fixed place of business a permanent establishment under~~ goods or merchandise for the ~~provisions of that paragraph~~enterprise; or (b) ~~has no such authority, but habitually~~ he maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly ~~delivers goods or merchandise~~ fills orders on behalf of the enterprise; or (c) he manufactures or processes in the first-mentioned State for the enterprise goods or merchandise belonging to the enterprise. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, ~~provided that~~ where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he ~~will~~ shall not be considered an agent of an independent status ~~within~~ if the ~~meaning of this paragraph~~transactions between the agent and the enterprise were not made under arm's length conditions. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a mine, an oil or gas well, a ~~quarry~~ quarry, or any other place of extraction of natural resources~~; and~~. g) 3. The term "permanent establishment" shall also include a building site or construction or installation project, or an installation ~~structure,~~ or ~~equipment~~ drilling rig or ship used for the exploration or to prepare for the extraction of natural resources~~. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith~~, but only ~~where~~ if such ~~site~~site or project lasts, ~~project~~ or ~~activities continue~~ such rig or ship is used, for ~~a period of~~ more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - -- other than an agent of an independent status to whom paragraph 7 6 applies - -- is acting ~~in a Contracting State~~ on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission ~~agent~~ 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 paragraphbusiness as such. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or of any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3) . The term “"permanent establishment” " likewise encompasses a building site, a construction, assembly or installation project or supervisory ~~activities~~ activity in connection therewith, but only ~~where~~ if such site, project or activities continue for a period of more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ storage, 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, or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or an auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)~~, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character~~. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - -- other than an agent of an independent status to whom paragraph 7 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a ~~person: 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,~~ business would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent ~~status,~~ status provided that such persons are acting in the ordinary course of their business. 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)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Double Taxation Agreement, Income and Capital Tax Treaty

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

Appears in 2 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or a supervisory ~~activities in connection therewith, but~~ activity connected therewith constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue~~ activity lasts for a period of more than ~~six~~ nine months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of ~~carrying on~~advertising, for the ~~enterprise~~supply of information, ~~any other activity of~~ for scientific research or 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. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, ~~he will~~ and where the conditions between the agent and the enterprise differ from those which would be made between independent persons, such agent shall not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or any supervisory ~~activities~~ activity in connection ~~therewith~~with such site or project, ~~but~~ constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or for collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "«permanent establishment" » means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "«permanent establishment" » includes especially: a) a A place of management; b) a A branch; c) an An office; d) a A factory; e) a A workshop;; and f) a A mine, an oil or gas well, a quarry or any other place of ~~extraction of natural resources; and g) an installation structure~~extraction, exploration or ~~equipment used for the exploration~~ exploitation of natural resources. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, ~~construction, assembly~~ or construction or installation project or supervisory activities in connection therewith, ~~but~~ constitutes a permanent establishment only ~~where~~ if such site, project or activities continue for a period ~~of more than six~~ or periods exceeding in the aggregate 12 months. (4) . Notwithstanding the preceding provisions of this Article, the term "«permanent establishment" » shall be deemed not to include: a) ~~the~~ The use of facilities solely for the purpose of ~~storage~~ storage, display or ~~display~~ delivery of goods or merchandise belonging to the enterprise; b) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of ~~storage~~ storage, display or ~~display~~delivery; c) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) ~~the~~ The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting ~~information~~ information, for the enterprise; e) ~~the~~ The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) ~~the~~ The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - – other than an agent of an independent status to whom paragraph 7 6 applies - – is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business ~~through~~ in which the business of an the enterprise is wholly or partly carried on. (2) . The term "permanent establishment" ~~includes~~ shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (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. (3) The term “permanent establishment” likewise encompasses~~ a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or ~~activities continue~~ activity continues for a period of more than six months; (h) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than three months within any twelve-month period. ~~(4)~~ 3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed ~~not~~ to include: (a) the use of the 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 ~~carrying on~~advertising, for the ~~enterprise~~supply of information, ~~any other activity of~~ for scientific research or for similar activities, which have a preparatory or auxiliary ~~character; f)~~ character for the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise. ~~(5) Notwithstanding the provisions of paragraphs 1 and 2, where a~~ 4. 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~~ State - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to ~~have~~ be 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~~if: (a) he 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~~ the purchase of ~~business, would not make this fixed place of business a permanent establishment under~~ goods or merchandise for the ~~provisions of that paragraph~~enterprise; or (b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. ~~(6) Notwithstanding the preceeding provisions of this Article, an~~ 5. An insurance enterprise of a Contracting State shall, except in with regard to ~~re-insurance~~reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in ~~the territory of~~ that other State or insures risks situated therein through an employee or through a ~~person other than~~ representative who is not an agent of an independent status ~~to whom~~ within the meaning of paragraph ~~7 applies~~6. ~~(7)~~ 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, ~~provided that~~ where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement

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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; g) a refinery; h) a sales outlet; and gi) ~~an installation structure, or equipment used~~ a warehouse in relation to a person providing storage facilities for ~~the exploration of natural resources~~others. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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, or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a ~~person -~~ person, other than an agent of an independent status to whom paragraph ~~7 applies -~~ 6 applies, is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term ~~"permanent establishment"~~ ìpermanent establishmentî means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term ~~"permanent establishment"~~ ìpermanent establishmentî includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses~~ . A building site or a ~~building site,~~ construction, assembly or installation project constitutes a permanent establishment only if such a site or ~~supervisory activities in connection therewith, but only where such site,~~ project ~~or activities continue for a period of~~ lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term ~~"permanent establishment"~~ ìpermanent establishmentî 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~~ he purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - ñ other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "“permanent establishment~~" includes~~ ” include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (g) a building used for selling goods; and g(h) ~~an installation structure, or equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses~~ a building site, a construction, assembly or installation project ~~or supervisory activities in connection therewith,~~ but only where such ~~site,~~ site or project ~~or activities continue~~ continues for a period of more than ~~six~~ twelve months. (43) Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (54) Notwithstanding the provisions of paragraphs 1 (1) and (2), where a person - other than an agent of an independent status to whom paragraph 7 (5) 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-~~first- mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a ~~person: 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 (3) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (65) ~~Notwithstanding the preceeding provisions of this Article, an insurance~~ An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 6) The fact that a company which is a resident of a Contracting State 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 Convention

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, ‚ the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;; and f) a mine, ‚ an oil or gas well, ‚ a quarry or any other place of extraction ~~of natural resources; and g) an installation structure,~~ or ~~equipment used for the exploration~~ exploitation of natural resources. (3) . The term “permanent establishment” ~~likewise encompasses~~ also encompasses: a) a building site, a construction, installation or assembly ~~or installation~~ project or any supervisory ~~activities~~ activity in connection ~~therewith~~with such site or project, but only if such site‚ project or activity lasts more than twelve months; b) the performance of professional services or other activities of an independent character by an individual, but only where ~~such site, project~~ those services or activities continue within a Contracting State for a period ~~of more than six months~~or periods exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned. (4) . Notwithstanding the preceding provisions of this Article, ‚ the term "“permanent establishment" ” shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information‚ for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, ‚ for the enterprise, ‚ any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), ‚ provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, ‚ where a person - – other than an agent of an independent status to whom paragraph 7 6 applies - – is acting ~~in a Contracting State~~ on behalf of an enterprise and has‚ and habitually exercises‚ in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State,~~ enterprise‚ that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for the enterprise~~, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise,~~ ‚ unless the activities of such person are limited to those mentioned in paragraph 4 which, ‚ if exercised through a fixed place of business, ‚ would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, ‚ general commission agent or any other agent of an independent status, ‚ provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, ‚ or which carries on business in that other State (whether through a permanent establishment or otherwise), ‚ shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Income and Capital Tax Convention

PERMANENT ESTABLISHMENT. (1) For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business ~~through~~ in which the business of an the enterprise is wholly or partly carried on. (2) The term "permanent establishment" ~~includes~~ shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, ~~an oil or gas well, a~~ quarry or ~~any~~ other place of extraction of natural resources~~; and~~; (g) ~~an installation structure,~~ a building site or ~~equipment used~~ construction or assembly project which exists for ~~the exploration of natural resources~~more than twelve months. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months. (4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall not be deemed ~~not~~ to include: (a) the use of facilities solely for the purpose of ~~storage~~ storage, 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, or for collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of ~~carrying on~~advertising, for the ~~enterprise~~supply of information, ~~any other activity of~~ for scientific research or for similar activities which have a preparatory or auxiliary character~~; f)~~ , for the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary characterenterprise. (54) ~~Notwithstanding the provisions of paragraphs 1 and 2, where a~~ 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~~ State -- other than an agent of an independent status to whom the provisions of paragraph (5) of this Article apply -- shall be deemed to ~~have~~ be a permanent establishment in the first-mentioned ~~Contracting~~ State ~~in respect of any activities which that person undertakes for the enterprise~~if he has, ~~if such a person: a) has~~ and habitually exercises in that ~~State~~ State, an authority to conclude contracts in the name of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under~~ the ~~provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock~~ purchase of goods or merchandise ~~from which he regularly delivers goods or merchandise on behalf of~~ for the enterprise. (65) ~~Notwithstanding the preceeding provisions of this Article, an insurance~~ An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any ~~other~~ agent of an independent status, ~~provided that~~ where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 6) The fact that a company which is a resident of a Contracting State 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 Convention

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ 12 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other ~~activity of a preparatory or auxiliary character~~activity; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that such activity or, in the case of subparagraph f), the overall activity of the fixed place of ~~business resulting from this combination~~ business, is of a preparatory or auxiliary character. (4.1 Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation. 5) . Notwithstanding the provisions of paragraphs 1 and 22 but subject to the provisions of paragraph 6, 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, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of ~~the other Contracting State,~~ contracts 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~~ are routinely concluded without material modification by the enterprise, ~~if such a person:~~ and these contracts are a) ~~has and habitually exercises in that State an authority to conclude contracts~~ in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (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: Convention for the Elimination of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or supervisory or consultancy activities ~~in connection therewith, but~~ connected therewith constitute a permanent establishment only ~~where~~ if such site, project or activities ~~continue~~ last for a period of more than ~~six~~ 12 months. (4) . For the purpose of calculating the time limits in the preceding paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be regarded as carried on by the last-mentioned person if the activities in question are substantially the same as those carried on by that last-mentioned person, unless they are carried on simultaneously. 5. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e)) , provided that the overall activity of the fixed place of business or industrial activities resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 6. 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 State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that 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 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~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 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: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a farm, a plantation, an orchard or a vineyard; and g) 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~~. (3) . The term “"permanent establishment” " likewise ~~encompasses~~ encompasses: a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than ~~six~~ twelve months; b) the furnishing of services, including consultancy or managerial services, by enterprise of a Contracting State through employees or other personnel engaged by the enterprise for the other Contracting State for a period or periods exceeding in the aggregate nine months within any twelve-month period. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ storage, 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 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; e) 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; ef) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; fg) the maintenance of a fixed place of business solely for any combination of the activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to ef), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a ~~person -~~ person-other than an agent of an independent status to whom paragraph ~~7 applies -~~ 6 applies-is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, a 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)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute to either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the ~~term "~~terms “permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes ~~especially~~especially : a) ~~a place~~ aplace of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a farm or a plantation; g) 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~~ressources. (3) . The term “permanent ~~establishment”~~ establishment likewise encompasses : a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, ~~but only~~ where such site, project or activities continue for a period of more than 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 three months within any period of twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" ” shall be deemed not to ~~include~~include : a) the use of facilities solely for the purpose of storage or display of goods or merchandise ~~belonging~~ beloaging 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-~~sub- paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person ~~- other~~ -other than an agent of an independent status to whom paragraph ~~7 applies -~~ 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a ~~person~~person : a) has and ~~habitually~~ habutually exercises in that State an authority to conclude contracts in the name of ~~the~~ enterprise, unless the activities of the such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent ~~status~~ stats within the ~~meaning~~ meianing of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is ~~controlled~~ contralled 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. CHAPTER III.- TAXATION OF INCOME 1. Income derived by a resident of a Contracting State from immovable property 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, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, both and aircraft shal 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 from of immovable property. 4. The provisions of paragraphs 1 and 3 shal 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

Samples: Agreement Between the Republic of Indonesia and the Kingdom of Belgium 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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on~~. (2)~~ . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural ~~resources; and g) an installation structure, or equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses a~~ re- sources. A building site, a construction, assembly or installation project or a supervisory ~~activities in connection therewith, but~~ or consultancy activity connected therewith constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue~~ activity lasts for a period of more than ~~six~~ twelve months~~. (4)~~ . Notwithstanding the preceding provisions of this Article, the term "permanent ~~establishment~~estab- lishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 purchas- ing goods or merchandise, or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of ~~activities~~ ac- tivities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 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 a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (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: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "«permanent establishment" » means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "«permanent establishment" » includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, a pit, an oil or gas well, a ~~quarry~~ quarry, an installation, a structure (including a drilling rig or ship) or any other place of extraction ~~of natural resources; and g) an installation structure,~~ or ~~equipment used for the~~ exploration of natural resources, as well as supervisory services connected therewith. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "«permanent establishment" » shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned~~ that Contracting State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch;: (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or supervisory or consultancy activities ~~in connection therewith, but~~ connected therewith constitute a permanent establishment only ~~where~~ if such site, project or activities ~~continue~~ last for a period of more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. ~~However, when the activities of such~~ This provision shall not apply to an agent ~~are devoted wholly or almost wholly~~ acting on behalf of an insurance enterprise who habitually concludes contracts in the name of that enterprise~~, he will not be considered an agent of an independent status within the meaning of this paragraph~~. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Double Taxation Agreement

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Income and Capital Tax Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) an installation or structure for the exploration of natural resources; g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~; gh) ~~an installation structure,~~ a warehouse or ~~equipment~~ other structure used for ~~the exploration~~ sales of ~~natural resources~~goods. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person - other than an agent of an independent status to whom paragraph 7 6 of this Article applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it ~~carries~~ caries 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)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a A place of management; (b) a A branch; (c) an An office; (d) a A factory; (e) a A workshop; (f) a A mine, an oil or gas well, a quarry or any other place of related to the exploration, extraction ~~of natural resources; and g) an installation structure,~~ or ~~equipment used for the exploration~~ exploitation of natural resources. (3) . The term “permanent establishment” ~~likewise encompasses a~~ also encompasses: (a) A building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only ~~where~~ if such site, project or activities ~~continue for a period of~~ last 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, if activities of that nature continue within the country for a period or periods aggregating more than 183 days in any 12-month period; (c) The operation of large or valuable equipment in a Contracting State for a period or periods aggregating more than 183 days in any 12-month period. The duration of the activities referred to in this paragraph shall be determined by aggregating periods during which activities are conducted in a Contracting State by associated enterprises, provided that the activities of the enterprise in that State are connected to or are substantially the same as the activities conducted in that State by the associate enterprise. In any event, the period during which two or more associated enterprises carry out competing activities shall be counted only once. An enterprise shall be deemed to be associated with another enterprise when one of them participates directly or indirectly in the management, control, or capital of the other, or when the same person or a group of persons participate directly or indirectly in the management, control, or capital of both enterprises. (4) . Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: (a) ~~the~~ The use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; (b) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) ~~the~~ The maintenance of a fixed place of business solely for the purpose of collecting ~~information~~ information, for the enterprise; (e) ~~the~~ The maintenance of a fixed place of business solely for the purpose of ~~carrying on~~advertising, providing information or conducting scientific research for the enterprise~~, any other~~ ; Provided that such activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, and subject to the provisions of paragraph 6, 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 thus habitually concludes contracts, negotiates the essential elements of contracts or interacts with specific individuals in such a way that that interaction results in the conclusion of contracts which in the light of the ~~other Contracting State~~legal bonds between the person and the company are contracts on behalf of and at the expense of the enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned~~ that 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~~ 6. Paragraph 5 shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State carries on business in the first-mentioned State ~~a stock of goods or merchandise from which he regularly delivers goods or merchandise~~ as an independent agent acting on behalf of several persons and acts for the ~~enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance~~ enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of ~~their~~ that business. ~~However~~Where, ~~when the activities of such~~ however, an ~~agent are devoted wholly~~ individual acts exclusively or almost ~~wholly~~ exclusively on behalf of one or more enterprises to which it is closely related, that ~~enterprise, he will~~ person shall not be considered ~~an agent of~~ to be an independent ~~status~~ agent within the meaning of this ~~paragraph~~paragraph with respect to any such enterprise. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.. Taxation of income

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse, in relation to a person providing storage facilities for others; and (g) 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~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation or assembly project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six months~~183 days. (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 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 ~~carrying on~~advertising, for the ~~enterprise~~supply of information, ~~any other activity of~~ for scientific research, or for similar activities which have a preparatory or auxiliary character;, for the enterprise. ~~f) the maintenance~~ 5. A person acting in a Contracting State for or on behalf of ~~a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity~~ an enterprise of the ~~fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 and 2, where a person -~~ other Contracting State--other than an agent of an independent status to whom paragraph ~~7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise~~ 6 applies--shall be deemed to ~~have~~ be a permanent establishment in the first-mentioned ~~Contracting State in respect of any activities which that person undertakes for the enterprise~~State, ~~if such a person~~if: (a) ~~has~~ he has, and habitually ~~exercises~~ exercises, in ~~that~~ the first-mentioned State an a general authority to conclude contracts ~~in the name~~ for or on behalf of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which~~the purchase of goods or merchandise for or on behalf of the enterprise, ~~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~~ he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise for or on behalf of the enterprise, or (c) he habitually secures orders for the sale of goods or merchandise in the first-mentioned State, wholly or almost wholly for the enterprise itself, or for the enterprise or other enterprises which are controlled by it or have a controlling interest in it. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, ~~provided that~~ where such ~~persons are~~ person is acting in the ordinary course of ~~their business. However, when the~~ his business and his activities are not as described in sub-paragraph (c) 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~~paragraph 5. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Income Tax Convention

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the ~~term "~~terms “permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes ~~especially~~especially : a) ~~a place~~ aplace of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a farm or a plantation; g) 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~~ressources. (3) . The term “permanent ~~establishment”~~ establishment likewise encompasses : a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, ~~but only~~ where such site, project or activities continue for a period of more than 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 three months within any period of twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" ” shall be deemed not to ~~include~~include : a) the use of facilities solely for the purpose of storage or display of goods or merchandise ~~belonging~~ beloaging 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person ~~- other~~ -other than an agent of an independent status to whom paragraph ~~7 applies -~~ 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a ~~person~~person : a) has and ~~habitually~~ habutually exercises in that State an authority to conclude contracts in the name of ~~the~~ enterprise, unless the activities of the such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent ~~status~~ stats within the ~~meaning~~ meianing of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is ~~controlled~~ contralled 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. CHAPTER III.- TAXATION OF INCOME 1. Income derived by a resident of a Contracting State from immovable property 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, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, both and aircraft shal 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 from of immovable property. 4. The provisions of paragraphs 1 and 3 shal 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

Samples: Agreement Between the Republic of Indonesia and the Kingdom of Belgium 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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) an installation or structure for the exploration of natural resources; g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~; gh) ~~an installation structure,~~ a warehouse or ~~equipment~~ other structure used for ~~the exploration~~ sales of ~~natural resources~~goods. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site,~~ site or construction, assembly or installation project constitutes a permanent establishment only if such site or ~~supervisory activities in connection therewith, but only where such site,~~ project ~~or activities continue for a period of~~ lasts more than six months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person ~~- other~~ -other than an agent of an independent status to whom paragraph 7 6 of this Article applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a shop; f) a workshop; fg) a commercial warehouse (in relation to a person carrying on business in the field of storage); h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and i) 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~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than six months. 4. Notwithstanding the provisions of paragraphs 1, 2 and 3, an enterprise of a Contracting State which carries on activities in the territorial sea, and any area beyond the territorial sea within which the other Contracting State, in accordance with international law, exercises jurisdiction or sovereign rights (offshore activities), shall be deemed to carry on, in respect of those activities except as regards paragraph 2 of Article 15, business in that other State through a permanent establishment situated therein, unless the activities in question 5. For the purposes of paragraph 4, offshore activities shall be deemed not to include: a) one or any combination of the activities mentioned in paragraph 7; b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships; c) the transport of supplies or personnel by ships or aircraft in international traffic. 6. For the purposes of determining the duration of the offshore activities under paragraph 4 in connection with paragraph 5, where an enterprise carrying on offshore activities in the other Contracting State is associated with another enterprise and that other enterprise continues, as part of the same project, the same offshore activities that are or were being carried on by the first-mentioned enterprise, and the aforementioned activities carried on by both enterprises – when added together – constitute a period of at least 30 days, each enterprise shall be deemed to carry on its activities for a period of at least 30 days in any twelve month period. An enterprise shall be regarded as associated with another enterprise if one enterprise holds directly or indirectly at least one third of the capital of the other enterprise or if a person holds directly or indirectly at least one third of the capital of both enterprises. 7. 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 stock of goods or merchandise belonging to the enterprise, which is exhibited at a trade fair or exhibition, and which is sold by the enterprise at the end of such fair or exhibition, provided that the frequency of such trade fair or exhibition shall not exceed once in a year; e) 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; ef) the maintenance of a fixed place of business solely for the purposes of advertising, for the supply of information for scientific research, for the enterprise; g) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; fh) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to eg), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 8. Notwithstanding the provisions of paragraphs 1 1, 2 and 24, where a person - – other than an agent of an independent status to whom paragraph 7 9 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 ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that 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 7 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) 9. 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~~ would not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 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.. Chapter III Taxation of Income Article 6

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a1) a place of management; b2) a branch; c3) an office; d4) a factory; e5) a workshop; f6) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~; g7) an ~~installation structure~~installation, structure or ~~equipment~~ vessel or any other place used for the exploration of natural resources. (3) . The term “permanent establishment” ~~likewise encompasses~~ shall also be deemed to include: 1) a building site, ~~construction, assembly~~ a construction or installation project or supervisory activities in connection therewith, but only ~~where~~ if such site, project or activities continue for more than 12 (twelve) months; 2) the furnishing of services, including consultancy services, by an enterprise through its employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) for a period of or periods aggregating more than ~~six months~~6 (six) months within any 12 (twelve) month period. (4) . Notwithstanding the preceding provisions of this ~~Article~~article, the term "permanent establishment" shall be deemed not to include: a1) ~~the~~ The use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; b2) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; c3) ~~the~~ The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d4) ~~the~~ 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; e5) ~~the~~ The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f6) ~~the~~ The maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs a~~subparagraphs 1) to e5), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 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: a1) has and habitually exercises in ~~that~~ the first-mentioned State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b2) has no such authority, but habitually maintains in the ~~first-~~first – mentioned State a stock of goods or merchandise belonging to such enterprise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 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: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine~~, an oil or gas well~~, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation ~~project~~ project, or supervisory activities in connection therewith, constitutes a permanent establishment but only where such site, project or activities continue for a period or periods exceeding in the aggregate of more than six ~~months~~months within any 12-month period. (4) . Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ storage, 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person - –other than an agent of an independent status to whom paragraph 7 ~~applies -~~ applies- is acting ~~in a Contracting State~~ on behalf of an enterprise and has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned~~ that Contracting State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this ~~Article~~article, an insurance enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated ~~therein through a person other than an agent of an independent status to whom paragraph 7 applies~~therein. (7) . An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 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)~~ 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,~~ 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: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: 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~~ activities through which ~~the business of~~ an enterprise is of a Contracting State wholly or partly ~~carried on~~carries out any business in the other Contracting State. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~; (g) ~~an installation structure, or equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses~~ a building ~~site,~~ site or construction, assembly or installation project or supervisory ~~activities~~ activities, in connection therewith, constitute a permanent establishment but only ~~where~~ if such site, project or activities ~~continue for a period of~~ lasts more than ~~six~~ 24 months. ~~(4)~~ 3. Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ storage, 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 or of collecting information for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying ~~on,~~ on for the ~~enterprise,~~ enterprise any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 4. 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 ~~7 applies -~~ 5 apply -- is acting ~~in a Contracting State~~ on behalf of an enterprise and has and habitually exercises in the Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned~~ that Contracting State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 3 which, if exercised ~~through~~ though a fixed place of ~~business,~~ business would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. ~~(6) Notwithstanding the preceeding provisions of this Article, an insurance~~ 5. An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 6. The fact that a company which is a resident of a Contracting State 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 Treaty

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried onon in the other Contracting State. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3) . The term “"permanent establishment~~” likewise encompasses~~ " also includes a building site, a construction, assembly or installation ~~project or supervisory activities in connection therewith~~project, but only where such site, project or activities continue for a period of more than ~~six~~ 6 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage 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, 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - — other than an agent of an independent status to whom paragraph 7 applies - — is acting in a Contracting State for or 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)~~ person has and habitually ~~exercises~~ exercise in that State an authority to conclude contracts ~~in the name~~ on behalf of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to ~~re-insurance~~reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 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,~~ State or which carries on business in that other State (whether through a permanent establishment or ~~otherwise),~~ otherwise shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: 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~~” shall include: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse, in relation to a person providing storage facilities for others; (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and g(h) an installation ~~structure,~~ or ~~equipment~~ structure used for the exploration of natural resources. (3) . The term “permanent establishment” likewise ~~encompasses~~ encompasses: (a) a building ~~site,~~ site or construction, installation or assembly ~~or installation project~~ project, or supervisory activities in connection ~~therewith, but~~ therewith only ~~where such~~ if the site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ 12 months. (b) the furnishing of services including consultancy services by an enterprise of a Contracting State through employees or other personnel engaged in the other Contracting State, provided that such activities continue for the same or a connected project for a period or periods aggregating to more than 6 months within any 12 month period. 4) . Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ storage, 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, or for collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of ~~carrying on~~advertising, for the ~~enterprise~~supply of information, ~~any other activity of~~ for scientific research or for similar activities which have a preparatory or auxiliary character;, for the enterprise; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, ~~where~~ a person ~~- other than an agent of an independent status to whom paragraph 7 applies - is~~ acting in a Contracting State on behalf of an enterprise of the other Contracting ~~State,~~ State (other than an agent of an independent status to whom paragraph 6 of this Article applies) notwithstanding that ~~enterprise shall be deemed to have a permanent establishment~~ he has no fixed place of business in the first-mentioned ~~Contracting~~ State ~~in respect of any activities which that person undertakes for the enterprise, if such~~ shall be deemed to be a ~~person: a) has and habitually exercises~~ permanent establishment in that State an if he has, and habitually exercises, a general authority in the first-mentioned State to conclude contracts in the name of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under~~ the ~~provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock~~ purchase of goods or merchandise ~~from which he regularly delivers goods or merchandise on behalf of~~ for the enterprise. (6) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. Notwithstanding the ~~preceeding~~ 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 6 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business8. 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 Tax Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or a supervisory ~~activities in connection~~ activity connected therewith, ~~but~~ constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue~~ activity lasts in the territory of a Contracting State for a period of more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - − other than an agent of an independent status to whom paragraph 7 6 applies - − is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. CHAPTER III TAXATION OF INCOME‌ 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, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; ; b) a branch; ; c) an office; ; d) a factory; ; e) a workshop; ; f) a store or other sales outlet; g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; ~~and g~~h) ~~an installation structure,~~ a farm or ~~equipment used for the exploration~~ plantation; and i) a place of ~~natural resources~~extraction of timber or forest produce. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than six months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or for collecting ~~information~~ information, for the enterprise; ; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; ; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), ) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise ~~of the other Contracting State~~and has, 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~~ exercises, in ~~that~~ a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Double Taxation Agreement

Appears in 1 contract

Samples: Income Tax Convention

PERMANENT ESTABLISHMENT. ‌ (1) For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse; (g) premises used for receiving or soliciting orders; (h) 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~~. (3) ~~The term “permanent establishment” likewise encompasses a~~ A building ~~site, construction, assembly~~ site or construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue~~ if it lasts for ~~a period of~~ more than six months. (4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 (1) and (2) of this Article, where a ~~person -~~ person—other than an agent of an independent status to whom paragraph ~~7 applies -~~ (6) of this Article 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 (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; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) ~~Notwithstanding the preceeding provisions of this Article, an insurance~~ An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Double Taxation Convention

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "“permanent establishment" ” means a fixed place of business through which the business of an the enterprise is wholly or partly carried on. (2) . The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (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~~a warehouse. (3) . The term “permanent establishment” likewise ~~encompasses~~ encompasses: (a) a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any 12- month period. (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 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - — other than an agent of an independent status to whom paragraph 7 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: : (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of ~~business,~~ business would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or or (b) has no such authority, but habitually maintains in the ~~first-~~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 preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

Appears in 1 contract

Samples: Income and Capital Tax Convention

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation ~~project~~ project, or supervisory activities in connection ~~therewith~~therewith and which are carried out at that site or project, ~~but~~ constitute a permanent establishment only ~~where~~ if such site, project or activities continue for a period of more than ~~six~~ 12 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-~~sub- paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting ~~State~~ States 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)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an the enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction ~~of natural resources; and g) an installation structure,~~ or ~~equipment used for the~~ exploration of natural resources.; (3g) ~~The term “permanent establishment” likewise encompasses~~ a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or ~~activities continue~~ activity continues for a period of more than ~~six months~~183 days; (h) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue for same period exceeding in the aggregate 183 days within any twelve-month period. ~~(4)~~ 3. 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 carrying on~~information, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5) Notwithstanding the provisions of paragraphs 1 and 2, where a~~ 4. 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~~ State (other than an agent of an independent status to whom paragraph 5 applies) shall be deemed to ~~have~~ be 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~~if: (a) ~~has~~ he has, and habitually exercises in that ~~State~~ State, an authority to conclude contracts ~~in the name~~ on behalf of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to those mentioned in paragraph ~~4 which, if exercised through a fixed place~~ 3 of ~~business, would not make~~ this ~~fixed place of business a permanent establishment under the provisions of that paragraph~~Article; or (b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) 5. 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~~ the enterprise, he ~~will~~ shall not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 6. The fact that a company which is a resident of a Contracting State 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

Samples: Income Tax Treaty

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; , and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, installation, assembly or ~~installation~~ dredging project or supervisory activities in connection ~~therewith, but~~ therewith constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ 6 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage 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 carrying on, for the enterprise, any ~~other~~ activity of not listed in subparagraphs a) to d), provided that this activity has a preparatory or auxiliary character;; or f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 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-~~first mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Elimination of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Income Tax Convention

PERMANENT ESTABLISHMENT. (1) For the purposes of this ~~Agreement~~Convention, the term "“permanent establishment" ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "“permanent establishment" ” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a warehouse or premises used as a sales outlet; (g) 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~~. (3) The term “permanent establishment” likewise encompasses a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months. (4) Notwithstanding the preceding provisions of this Article, the term "“permanent establishment" ” shall be deemed not to include: (a) the use of the 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 (1) and (2) of this Article, where a ~~person -~~ person— other than an agent of an independent status to whom paragraph ~~7 applies -~~ (6) of this Article 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,~~ enterprise if such a person: (a) has and habitually exercises in that State an authority to conclude contracts ~~in the name~~ on behalf of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 (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; or (b) ~~has no such authority, but habitually maintains~~ manufactures or processes in that State for the ~~first-mentioned State a stock of~~ enterprise goods or merchandise ~~from which he regularly delivers goods or merchandise on behalf of~~ belonging to the enterprise. (6) ~~Notwithstanding the preceeding provisions of this Article, an insurance~~ An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that ~~enterprise~~enterprise or its associated enterprises, and the transactions are not made under arm’s length conditions, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~. g) 3. A building site or construction or installation project or an installation ~~structure,~~ or ~~equipment~~ drilling rig or ship used for the exploration or exploitation of natural resources~~. (3) The term “~~, constitutes a permanent ~~establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith, but~~ establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ nine months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a1) a place of management; b2) a branch; c3) an office; d4) a factory~~; e~~; 5) a workshop~~; f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and ~~g) an installation structure,~~ 3. A building site or ~~equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly~~ construction or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a1) the use of facilities solely for the purpose of ~~storage~~ storage, display or ~~display~~ delivery of goods or merchandise belonging to the enterprise; b2) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of ~~storage~~ storage, display or ~~display~~delivery; c3) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d4) 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; e5) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f6) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a1) to e5), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), ) shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Elimination of Double Taxation and the Prevention of Tax Evasion

PERMANENT ESTABLISHMENT. (1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" ~~includes~~ shall include especially: (a) a place of management;: (b) a branch; (c) an office; (d) a factory; (e) a workshop; (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~~ structure used for the exploration or exploitation of natural resources. (3) ~~The term “permanent establishment” likewise encompasses~~ A building site or a ~~building site,~~ construction, assembly or installation project ~~or supervisory activities in connection therewith, but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than six months. (4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or of collecting ~~information~~ information, for the enterprise;: (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e)) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of paragraphs 1 (1) and (2) of this Article, where a person ~~- other~~ -other than an agent of an independent status to whom paragraph 7 (6) applies ~~- is~~ -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 (4) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or~~ : or (b) has no such ~~authority,~~ authority but habitually maintains in ~~the~~ that first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) ~~Notwithstanding the preceeding provisions of this Article, an insurance~~ An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Double Taxation Agreement

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine~~, an oil or gas well~~, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation ~~project~~ project, or supervisory activities in connection therewith, constitutes a permanent establishment but only where such site, project or activities continue for a period or periods exceeding in the aggregate of more than six ~~months~~months within any 12-month period. (4) . Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ storage, display or ~~display~~ of goods or merchandise belonging to the enterprise;; delivery 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 22 of this Article, where a person - –other than an agent of an independent status to whom paragraph 7 ~~applies -~~ applies- is acting ~~in a Contracting State~~ on behalf of an enterprise and has and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned~~ that Contracting State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this ~~Article~~article, an insurance enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated ~~therein through a person other than an agent of an independent status to whom paragraph 7 applies~~therein. (7) . An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 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)~~ 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,~~ 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: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement,~~ Convention the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: a) a. a place of management; b) b. a branch; c) c. an office; d) d. a factory; e) e. a workshop; f) f. a mine, an oil or gas well, a quarry or ~~any~~ other place of extraction of natural resources~~; and~~; g) g. a building site or construction or assembly project which exists for more than six months; h. an ~~installation structure~~installation, drilling rig or ~~equipment~~ ship used for the exploration or exploitation of natural resources~~. (3) The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory activities in connection therewith~~, but only ~~where such site, project or activities continue~~ if so used for a period of more than six months. ~~(4)~~ 3. 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. ~~(5)~~ 4. Notwithstanding the provisions of paragraphs 1 and 2, where a ~~person -~~ person--other than an agent of an independent status to whom paragraph ~~7 applies -~~ (5) applies--is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 (3) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. (6) Notwithstanding the preceeding provisions of this Article, an insurance . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of ~~their~~ their, business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise itself or on behalf of that enterprise and other enterprises controlling, controlled by, or subject to the same common control, as that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 5. The fact that a company which is a resident of a Contracting State 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 of a Contracting State wholly or partly ~~carried on~~carries on the business in the other Contracting State. (2) . The term "“permanent establishment" ” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop;, and f) a mine, an oil or gas well, a quarry or any other place of exploration, exploitation and/or extraction ~~of natural resources; and g) an installation structure, or equipment used for the exploration~~ of natural resources. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, ~~assembly~~ assembly, or installation project or supervisory activities in connection therewith, ~~but~~ constitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this ~~Article,~~ Article the term "“permanent establishment" ” shall be deemed not to include: a) the use of facilities solely for the purpose of ~~storage~~ storage, 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 or of collecting ~~information~~ information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of ~~carrying on~~advertising, or scientific research, for ~~the enterprise,~~ that enterprise or carrying on any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting in a Contracting State on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6~~) Notwithstanding the preceeding provisions of this Article, an insurance~~ . An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting ~~State,~~ State or which carries on business in that other 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~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or any supervisory ~~activities~~ activity in connection ~~therewith~~with such site or project, ~~but~~ constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ 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, or for collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 6 applies - is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For ~~the~~ he purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business ~~through~~ in which the business of an the enterprise is wholly or partly carried on. (2) . The term "permanent establishment" ~~includes~~ shall include especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a mine, ~~an oil or gas well, a~~ quarry or any other place of extraction of natural resources~~; and~~; g) ~~an installation structure, or equipment used for the exploration of natural resources. (3) The term “permanent establishment” likewise encompasses~~ a building ~~site, construction,~~ site or construction or assembly ~~or installation~~ project ~~or supervisory activities in connection therewith, but only where such site, project or activities continue~~ which exists for ~~a period of~~ more than ~~six~~ twelve months. ~~(4) Notwithstanding the preceding provisions of this Article, the~~ 3. 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 which is made pursuant to a sales contract 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~~ stock of ~~business solely for~~ goods or merchandise belonging to the ~~purpose~~ enterprise which is exhibited at a trade fair or exhibition, and which is sold by the enterprise at the end of ~~collecting information for the enterprise~~such fair or exhibition; e) the maintenance of a fixed place of business solely for the purpose of ~~carrying on~~purchasing goods or merchandise or for collecting information, for the enterprise~~, any other activity of a preparatory or auxiliary character~~; f) the maintenance of a fixed place of business solely for ~~any combination~~ the purpose of advertising, for the supply of information, for scientific research or for similar 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~~ which have a preparatory or auxiliary ~~character~~character for the enterprise. ~~(5) Notwithstanding the provisions of paragraphs 1 and 2, where a~~ 4. 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~~ State -- other than an agent of an independent status to whom paragraph 5 applies -- shall be deemed to ~~have~~ be a permanent establishment in the first-mentioned ~~Contracting~~ State ~~in respect of any activities which that person undertakes for the enterprise~~if he has, ~~if such a person: a) has~~ and habitually exercises in that ~~State~~ State, an authority to conclude contracts in the name of the enterprise, unless ~~the~~ his activities ~~of such person~~ are limited to ~~those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under~~ the ~~provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock~~ purchase of goods or merchandise ~~from which he regularly delivers goods or merchandise on behalf of~~ for the enterprise. ~~(6) Notwithstanding the preceeding provisions of this Article, an insurance~~ 5. An enterprise of a Contracting State ~~shall, except in regard to re-insurance,~~ shall not be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, ~~provided that~~ where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 6. The fact that a company which is a resident of a Contracting State 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: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;; and (f) a mine, an oil or gas well, a quarry or any other place ~~of extraction of natural resources; and g) an installation structure, or equipment used for~~ relating to the exploration for or the exploitation of natural resources. (3) . The term “"permanent establishment~~” likewise encompasses~~ " shall also include: (a) a building ~~site, construction, assembly~~ site or construction or installation project or and the supervisory activities in connection therewith, but only ~~where~~ if such building site, ~~project~~ construction or activities ~~continue for a period of~~ last more than six months; (b) the performance of professional services and of other activities of an independent character in a Contracting State, if such activities are carried on within that Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve-month period. For the purposes of computing the time limits in this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 of this Convention shall be aggregated with the period during which activities are carried on by the enterprise if the activities of the associated enterprises are identical or substantially the same. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage 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, supplying information or carrying ~~on,~~ out scientific research for the enterprise, ~~any other~~ if such activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, 2 of this Article where a person - (other than an agent of an independent status to whom paragraph 7 ~~applies -~~ of this Article applies) is acting ~~in a Contracting State~~ on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts on behalf of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) . Notwithstanding the ~~preceeding~~ preceding provisions of this Article, an insurance ~~enterprise~~ company resident of a Contracting State shall, except in ~~regard to re-insurance~~the case of reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or if it insures risks situated therein through a ~~person~~ representative 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 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~~ and that the ~~activities of~~ conditions that are made or imposed in their commercial or financial relations with such ~~an agent are devoted wholly or almost wholly on behalf of that enterprise, he will~~ enterprises do not differ from those which would be ~~considered an agent of an~~ generally made by independent ~~status within the meaning of this paragraph~~agents. ~~(8)~~ 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 Treaty

PERMANENT ESTABLISHMENT. (1) . For the purposes of this ~~Agreement~~Convention, the term ~~"permanent establishment"~~ ―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"~~ ―permanent establishment‖ includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and g) an installation structure, or equipment used for the exploration of natural resources~~. (3~~) The term “permanent establishment” likewise encompasses a~~ . A building site, a construction, assembly or installation project or any supervisory ~~activities~~ activity in connection ~~therewith~~with such site or project, ~~but~~ constitutes a permanent establishment only ~~where~~ if such site, project or ~~activities continue for a period of~~ activity lasts more than ~~six~~ twelve months. (4) . Notwithstanding the preceding provisions of this Article, the term ~~"permanent establishment"~~ ―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 or of collecting ~~information~~ information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in ~~sub-paragraphs~~ subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - – other than an agent of an independent status to whom paragraph 7 6 applies - – is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. ~~(8)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

Appears in 1 contract

Samples: Income Tax Convention

PERMANENT ESTABLISHMENT. (1) . For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which ~~the business~~ thebusiness of an enterprise is wholly or partly carried on. (2) . The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop;, and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources~~; and~~. ~~g) an~~ 3. A building site or construction or installation ~~structure~~project, or ~~equipment used for the exploration of natural resources.~~ supervisory (3including inspection) ~~The term “permanent establishment” likewise encompasses a building site, construction, assembly or installation project or supervisory~~ activities in connection ~~therewith, but~~ therewithconstitutes a permanent establishment only ~~where such site, project or activities continue for a period of~~ if it lasts more than ~~six~~ 9 months. (4) . Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of ~~storage~~ the mere 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~~ the mere storage, display or ~~display~~delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of the mere processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of ~~collecting information~~ the mere purchase of goods or merchandise, or of the mere collection of information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) . Notwithstanding the provisions of paragraphs 1 and 2, where a person - -- other than an agent of an independent ~~status to~~ statusto whom paragraph 7 6 applies - -- is acting ~~in a Contracting State~~ on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the ~~other Contracting State~~enterprise, that enterprise shall be deemed to have a permanent establishment in ~~the first-mentioned Contracting~~ that State in respect of any activities which that person undertakes for ~~the enterprise, if such a person: a) has and habitually exercises in that State an authority to conclude contracts in the name of~~ the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph~~; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise~~. (6) Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. (7) . An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries ~~on business~~ onbusiness in that State through a broker, general commission agent or any other agent of an independent ~~status,~~ status provided that such persons are acting in the ordinary course of their business. 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)~~ 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a ~~resident of~~ residentof 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. Chapter III Taxation of income Article 6 Income from immovable property 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 theproperty in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, aircraft and road vehicles 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 ofimmovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to incomefrom immovable property used for the performance of independent personal services.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

Common use of PERMANENT ESTABLISHMENT Clause in Contracts