S.L. 123.43 · Double Taxation Relief On Taxes On (S.L. 123.43)
S.L. 123.43 Art. 4the term or delivery to the to the enterprise; the purpose of for the the purpose of research or for character, for combination that the from this
Notwithstanding the preceding provisions of this Article, "permanent establishment" shall he 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 mainteance 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 the supply of information, for scientific similar activities which have a preparatory or auxiliary the enterprise; and
(f) the rnaintenance of a fixed place of business solely for any of activities mentioned in sub-paragraphs (a) to (e), provided overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.