TaxTMI 
TaxTMI 
Permanent Establishment
X X X X Extracts X X X X
X X X X Extracts X X X X
....lture, forestry, plantation or related activities are carried on; (i) a premises used as a sales outlet; (j) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than three months; (k) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than six months in any twelve-months period, 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 cha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise. The following paragraph 2 of Article 13 of the MLI applies with respect to the paragraph 3 of Article 5 of this Convention: ARTICLE 13 OF THE MLI - ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS THROUGH THE SPECIFIC ACTIVITY EXEMPTIONS Notwithstanding [Article 5 of the Convention], the term "permanent establishment" shall be deemed not to include: a) i) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; ii) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 Convention]; 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 enterprises at the two places, is not of a preparatory or auxiliary character, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lly 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, that enterprise shall be deemed to have a permanent establishment in that [Contracting State] in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Convention is "replaced by" the MLI text and the MLI text "replaces" the provision of the Convention.] applies with respect to paragraph 5 of Article 5 of this Convention: ARTICLE 12 OF THE MLI - ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS THROUGH COMMISSIONNAIRE ARRANGEMENTS AND SIMILAR STRATEGIES [Paragraph 4 of Article 5 of the Convention 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 alm....