Permanent establishment

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....ent; (b)  a branch; (c)  an office; (d)  a factory; (e)  a workshop; (f)  a sales outlet; (g)  a warehouse in relation to a person providing storage facilities for others; (h)  a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and ....

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....permanent establishment" shall be deemed not to include: (a)  the use of facilities solely for the purpose of storage, or display 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, or display; (c)  the maintenance of a stock of goods or ....

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...., where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: (a....

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.... of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. 7. An enterprise of a contracting State shall not be deemed to have a p....