Permanent establishment

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....nagement; (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 sales outlet; (h)  a warehouse in relation to a person providing storage facilities for others; (i)  a farm, p....

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....d not to include: (a)  the use of facilities solely for the purpose of storage, display or 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, display or delivery; (c)  the maintenance of a stock of goods or merchandise belonging....

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....er than an agent of an independent status to whom paragraph 7 applies - is acting on behalf of an enterprise and has habitually exercises, in a Contracting State an authority to conclude contracts on behalf 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 activ....

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.... 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 t....