Permanent Establishment

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.... place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry, or any other place of extraction of natural resources. 3. A building site or construction or installation project, or an installation or drilling rig or ship used for the exploration or exploitation of the sea bed and its su....

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....g thirty days, by one or more enterprises that are connected persons with respect to the first-mentioned enterprise, these different periods of time shall be added to the periods of time during which the first- mentioned enterprise has carried on activities at that building site or construction or installation project. 4. Notwithstanding the preceding provisions of this Article, the term "pe....

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.... of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of the activities mentioned in subparagraphs (a) through (e) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs ....

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....ting State merely because it carries on business in that Contracting State through a broker, general commission agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business as independent agents. 7. The fact that a company that is a resident of a Contracting State controls or is controlled by a company that is a resident of t....