Document ID: chunk:federal_register_of_legislation:C2004A01208:schedule:1:p6
Version: federal_register_of_legislation:C2004A01208
Segment Type: schedule
Provision Reference: sch 1 (pt 6/12)
Character Range: 18505–21200

the purpose of processing by another enterprise;

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

        (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.

6 Notwithstanding the provisions of paragraphs 1 and 2 of this Article, where a person ‑ other than an agent of an independent status to whom paragraph 7 of this Article applies ‑ is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for that enterprise unless the activities of such person are limited to those mentioned in paragraph 5 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such brokers or agents are acting in the ordinary course of their business as such.

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

ARTICLE 6

Income from real property

1 Income derived by a resident of a Contracting State from real property may be taxed in the Contracting State in which the real property is situated.

2 The term "real property" shall have the meaning which it has under the law of the Contracting State in which the property is situated.  The term shall in any case include:

 (a) a lease of land or any other interest in or over land;

 (b) property accessory to real property;

 (c) livestock and equipment used in agriculture and forestry;

 (d) usufruct of real property;

        (e) a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and

        (f) a right to receive variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore