Pilih metode "Atau" untuk pencarian dokumen yang mengandung salah satu kata dari Kata Kunci. Pilih metode "Dan" untuk pencarian dokumen yang mengandung semua kata dari Kata Kunci. Pilih metode "Kalimat" untuk pencarian dokumen yang mengandung kalimat dari Kata Kunci. Pilih semua atau salah satu jenis dokumen untuk hasil yang lebih akurat. Pilih semua atau salah satu kategori untuk hasil yang lebih akurat. Peraturan Pemerintah Pengganti Undang-Undang = perpu Misal Undang-Undang, cukup ditulis uu kemudian nomor peraturannya. Untuk kata kunci dengan jenis peraturan tidak harus spesifik. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. He maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise.Īn insurance enterprise of a Contracting State shall, except with 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 there through an employee or through a representative established there who is not an agent of an independent status within the meaning of paragraph (7) of this Article.Īn enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carried on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly to the business of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph. He has, and habitually exercises in that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise or The maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (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.Ī person acting in a Contracting State on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom the provisions of paragraph (7) of this Article apply, shall be deemed to be a permanent establishment in the first-mentioned State if: The maintenance of a fixed place of business solely for the purpose of advertising, supply of information, scientific research or any other activity of a preparatory or auxiliary character, for the enterprise The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display The use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, 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 91 days within any continuous period of twelve months. The term "permanent establishment" likewise includes:Ī building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 183 days A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
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