Permanent establishment

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....a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f)  a warehouse; (g) a mine, quarry or other place of extraction of natural resources; (h) a building site or construction or assembly project or the like which exists for more than 183 days. 3. The term "perma....

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....scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise. 4. Notwithstanding the provisions of paragraphs (1) & (2), where a person - other than an agent of an independent status, to whom paragraph (5) applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to ha....

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....prise 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 and their activities do not fall within the scope of paragraph (4)(c)....