Permanent Establishment

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....e of management, (b) a branch, (c) an office, (d) a factory, (e) a workshop, (f)  a mine, quarry or other place of extraction of natural resources, (g) a building or building site which continues for a period of more than three months. 3. The term "permanent establishment" shall not be deemed to include : ....

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....s which have a preparatory or auxiliary character, for the enterprise. 4. A person acting in a Contracting State on behalf of an enterprise of the other Contracting State other than an agent of an independent status to whom paragraph (5) applies - shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercises in that State, an authority to concl....