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S.L. 123.49 · Double Taxation Relief On Taxes On (S.L. 123.49)

S.L. 123.49 Art. 3the term or delivery to the to the enterprise; displayed closing of the the purpose of for the the purpose of preparatory or combination that the from this

En vigueurTexte officiel

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 sale of goods or merchandise belonging to the enterprise, in an occasional temporary fair or exhibition, after the said fair or exhibition;

(e) the maintenance of a fixed place of business solely for purchasing goods or merchandise or of collecting information, enterprise;

(f) the maintenance of a fixed place of business solely for carrying on, for the enterprise, any other activity of a auxiliary character;

(g) the maintenance of a fixed place of business solely for any of the activities mentioned in sub-paragraphs (a) to (f), provided overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.