S.L. 123.42 · Double Taxation Relief On Taxes On (S.L. 123.42)
S.L. 123.42 Art. 3the term or delivery to the to the enterprise; the purpose of for the the purpose of or for for the enterprise in a the said fair or
Notwithstanding the preceding provisions of this Article, "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging enterprise solely for the purpose of processing by another
(d) the maintenance of a fixed place of business solely for purchasing goods or merchandise, or of collecting information, enterprise;
(e) the maintenance of a fixed place of business solely for advertising, for supply of information, for scientific research similar activities which have a preparatory or auxiliary character enterprise;
(f) the maintenance of goods or merchandise exposed by the fair or an exhibition which are sold after the closing of exhibition.