Permanent establishment
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.... (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, quarry or any other place of extraction of natural resources; (g) a building site or a construction or an assembly project or supervisory activities in connection therewith; but only where such site, project or activity continues for a period of more than nine months. 3. Notwithstanding the pr....
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....se, any other activity of a preparatory or auxiliary character. 4. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of independent status to whom paragraph 5 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed ....
TaxTMI
TaxTMI