Splitting-up of contracts prevents artificial avoidance of permanent establishment status by aggregating related activity periods. Article 14 requires aggregation of time periods for construction, installation, building-site and related supervisory or consultancy activities, adding periods of connected activities carried out by closely related enterprises at the same place to determine whether the time threshold for constituting a permanent establishment is exceeded. It applies in place of or where absent treaty provisions that split contracts to avoid time-based PE rules, allows Parties to reserve application (including for natural resources), and requires notification to the Depositary to identify and, where universally notified, replace incompatible treaty provisions.