S.L. 123.172 Art. 6to have a it carries on agent or any other the ordinary are devoted made or financial independent within the 7. The or is controlled which carries establishment permanent 1. property Contracting 2. The the law of the term shall in and equipment general law rights to to work, shall not be 3. The use,

An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other Contracting State through a broker, general commission agent of an independent status, provided that such persons are acting in course of their business. However, when the activities of such an agent wholly or almost wholly on behalf of that enterprise, and conditions are imposed between that enterprise and the agent in their commercial and relations which differ from those which would have been made between enterprises, he will not be considered an agent of an independent status meaning of this paragraph.

fact that a company which is a resident of a Contracting State controls by a company which is a resident of the other Contracting State, or on business in that other State (whether through a permanent or otherwise), shall not of itself constitute either company a establishment of the other.

Article 6 INCOME FROM IMMOVABLE PROPERTY Income derived by a resident of a Contracting State from immovable (including income from agriculture or forestry) situated in the other State may be taxed in that other State. term "immovable property" shall have the meaning which it has under Contracting State in which the property in question is situated. The any case include property accessory to immovable property, livestock used in agriculture and forestry, rights to which the provisions of respecting landed property apply, usufruct of immovable property and variable or fixed payments as consideration for the working of, or the right mineral deposits, sources and other natural resources; ships and aircraft regarded as immovable property. provisions of paragraph 1 shall apply to income derived from the direct use in any other form of immovable property. provisions of paragraphs 1 and 3 shall also apply to the income from property of an enterprise and to income from immovable property used performance of independent personal services.

Article 7 BUSINESS PROFITS profits of an enterprise of a Contracting State shall be taxable only in unless the enterprise carries on business in the other Contracting State permanent establishment situated therein. If the enterprise carries on aforesaid, the profits of the enterprise may be taxed in the other State but of them as is attributable to: that permanent establishment; sales in that other Contracting State of goods or merchandise of the same or similar kind as those sold through that permanent establishment. It is understood that the profits of an enterprise shall include profits attributable to sales of goods and merchandise referred in this sub-paragraph only when the competent authority of the Contracting State in which a permanent establishment of the enterprise situated considers that the enterprise has entered into an arrangement relation to the sales of those goods or merchandise to avoid taxation those profits in that Contracting State. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State permanent establishment situated therein, there shall in each Contracting attributed to that permanent establishment the profits which it might make if it were a distinct and separate enterprise engaged in the same activities under the same or similar conditions and dealing wholly with the enterprise of which it is a permanent establishment.