TaxTMI 
TaxTMI 
Permanent Establishment
X X X X Extracts X X X X
X X X X Extracts X X X X
....urces. 3. (a) [MODIFIED by paragraph 1 of Article 14 of the MLI] [A building site, or construction, installation or assembly project or supervisory activities connected therewith constitute a permanent establishment only if such site, project or activities last more than nine months.] The following paragraph 1 of Article 14 of the MLI applies and supersedes subparagraph (a) of paragraph 3 of Article 5 of this Agreement: ARTICLE 14 OF THE MLI - SPLITTING-UP OF CONTRACTS For the sole purpose of determining whether the period (or periods) referred to ^[1]in subparagraph (a) of paragraph 3 of Article 5 of the Agreement has been exceeded: (a) where an enterprise of a [Contracting State] carries on activities in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fied in the [subparagraph (a) of paragraph 3 of Article 5 of the Agreement]. (b) The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only where activities of that nature continue (for the same or connected project) within the Contracting State for a period or periods aggregating more than six months within any twelve-month period. (c) Activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources constitute a permanent establishment if such activities are carried on for a period or periods exc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ESTABLISHMENT STATUS THROUGH THE SPECIFIC ACTIVITY EXEMPTIONS [Paragraph 4 of Article 5 of the Agreement] shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same [Contracting State] and: (a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of [Article 5 of the Agreement]; or (b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprise....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ticle 5 of the Agreement], but subject to [paragraph 6 of Article 5 of the Agreement as modified by paragraph 2 of Article 12 of the MLI], where a person is acting in a [Contracting State] on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are: (a) in the name of the enterprise; or (b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or (c) for the provision of services by that enterprise, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....espect to paragraph 6 of Article 5 of this Agreement: ARTICLE 12 OF THE MLI - ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS THROUGH COMMISSIONNAIRE ARRANGEMENTS AND SIMILAR STRATEGIES [Paragraph 5 of Article 5 of the Agreement as modified by paragraph 1 of Article 12 of the MLI] shall not apply where the person acting in a [Contracting State] on behalf of an enterprise of the other [Contracting State] carries on business in the first-mentioned [Contracting State] as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be....