Document ID: chunk:federal_register_of_legislation:C2008A00102:schedule:6:p5
Version: federal_register_of_legislation:C2008A00102
Segment Type: schedule
Provision Reference: sch 6 (pt 5/39)
Character Range: 13310–16124

such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income, profits or gains are treated as the income, profits or gains of such beneficiaries, members or participants under the tax law of the first‑mentioned Contracting State or such state.

d)  an item of income, profits or gains:

(i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and

(ii) treated as the income, profits or gains of that entity under the tax law of the other Contracting State,

shall not be eligible for the benefits of the Convention.

e)  an item of income, profits or gains:

(i) derived from a Contracting State through an entity that is organised in that Contracting State; and

(ii) treated as the income, profits or gains of that entity under the tax law of the other Contracting State,

shall not be eligible for the benefits of the Convention.

Article 5

PERMANENT ESTABLISHMENT

1.  For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of the enterprise is wholly or partly carried on.

2.  The term "permanent establishment" includes especially:

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 of extraction of natural resources; and

g)  an agricultural, pastoral or forestry property.

3.  A building site or construction or installation project constitutes a permanent establishment only if it lasts more than 12 months.

4.  Notwithstanding the preceding paragraphs of this Article, where an enterprise of a Contracting State:

a)  undertakes supervisory or consultancy activities in the other Contracting State in connection with a building site or construction or installation project which is being undertaken in that other Contracting State, and those activities last more than 12 months;

b)  carries on activities (including the operation of substantial equipment) in the other Contracting State in the exploration for or exploitation of natural resources situated in that other Contracting State for a period or periods exceeding in the aggregate 90 days in any 12 month period; or

c)  operates substantial equipment in the other Contracting State (other than as provided in subparagraph b)) for a period or periods exceeding in the aggregate 183 days in any 12 month period,

such activities shall be deemed to be performed through a permanent establishment that the enterprise has in that other Contracting State.

5. a)  The duration of activities under paragraphs 3 and 4 shall be determined by aggregating the periods during which