Permanent Establishment
X X X X Extracts X X X X
X X X X Extracts X X X X
....f management ; (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 warehouse in relation to a person providing storage facilities for others ; (h) a premises used as a sales outlet ; (i) an installation or structu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lely for the purpose of processing by another enterprise ; (d) the maintenance of fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise ; (e) the maintenance of fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for other activities ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., unless his activities are limited to the purchase of goods or merchandise for the enterprise ; or (b) he has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise ; 6. An enterprise of one of the States shall not be deemed to have a permanent establishm....
TaxTMI