Document ID: chunk:federal_register_of_legislation:C2004A00987:schedule:46:p3
Version: federal_register_of_legislation:C2004A00987
Segment Type: schedule
Provision Reference: sch 46 (pt 3/21)
Character Range: 7154–9989

the person, or if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State with which the person's personal and economic relations are closer. For the purpose of this paragraph, an individual's citizenship of one of the Contracting States shall be a factor in determining the degree of the individual's personal and economic relations with that Contracting State.

4 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the State in which its place of effective management is situated.

Article 5
Permanent establishment

1 For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which an enterprise of a Contracting State wholly or partly carries out business activities in the other State.

2 The term "permanent establishment" includes:

       (a) a place of management;

       (b) a branch;

       (c) an office;

       (d) a factory;

       (e) a workshop;

       (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or exploitation of natural resources;

       (g) an agricultural, pastoral or forestry property; and

       (h) a building site or construction, installation or assembly project or supervisory activities in connection with them, but only if such site, project or activities continue for a period of more than 12 months.

3 An enterprise shall not be deemed to have a permanent establishment merely by reason of:

       (a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; or

       (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; or

       (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; or

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

       (e) the maintenance of a fixed place of business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising or scientific research.

4 Notwithstanding the provisions of the preceding paragraphs, an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if:

       (a) a person acting in a Contracting State on behalf of an enterprise of the other Contracting State manufactures or processes in the