TaxTMI 
TaxTMI 
Permanent Establishment
X X X X Extracts X X X X
X X X X Extracts X X X X
....ivities in connection therewith, where such site, project or supervisory activity continues for a period of more than six months, or where such project or supervisory activity, being incidental to the sale of machinery or equipment, continues for a period not exceeding six months and the charges payable for the project or supervisory activity exceed 10 per cent of the sale price of the machinery or equipment.] The following paragraph 1 of Article 14 of the MLI applies and supersedes subparagraph (g) of paragraph 2 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 [in subparagraph (g) of paragraph 2 of Article 5 of the Agr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e purpose of storage or display; (c) the maintenance of stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by an enterprise of the other Contracting State; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information or for scientific research, being activities solely of a preparatory or auxiliary character in the trade or business of the enterprise. However, this provision shall not be applicable where the enterprise maintains any other fixed place of busines....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her Contracting State for any purpose or purposes other than the purposes herein specified. (b) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a); (c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b), provided that such activity or, in the case of subparagraph c), the overall activity of the fixed place of business, is of a preparatory or auxiliary character. The following paragraph 4 of Article 13 of the MLI applies to paragraph 3 of Article 5 of the Agreement as modified by paragraph 2 of Article 13 of the MLI: [Paragraph 3 of Article 5 of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or] The following paragraph 1 of Article 12 of the MLI applies with respect to the subparagraph (a) of paragraph 4 of Article 5 of this Agreement: ARTICLE 12 OF THE MLI - ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS THROUGH COMMISSIONNAIRE ARRANGEMENTS AND SIMILAR STRATEGIES Notwithstanding [Article 5 of the Agreement], but subject to [paragraph 5 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an individual status, where such persons are acting in the ordinary course of their business.] The following paragraph 2 of Article 12 of the MLI applies with respect to paragraph 5 of Article 5 of this Agreement: ARTICLE 12 OF THE MLI - ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS THROUGH COMMISSIONNAIRE ARRANGEMENTS AND SIMILAR STRATEGIES [Paragraph 4 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 [Contrac....