Document ID: chunk:federal_register_of_legislation:C2004A00692:schedule:45:p3
Version: federal_register_of_legislation:C2004A00692
Segment Type: schedule
Provision Reference: sch 45 (pt 3/20)
Character Range: 7284–10060

liable to tax in that State in respect only of income from sources in that State.

3 Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the status of the person shall be determined in accordance with the following rules:

       (a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;

       (b) 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 economic and personal relations are the closer; and

       (c) in cases where the status of the person cannot be determined under paragraphs (a) and (b), the competent authorities of the Contracting States shall consult each other.

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 Contracting 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", in relation to an enterprise, means a fixed place of business through which the business of the enterprise is wholly or partly carried on.

2 The term "permanent establishment" shall include 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;

       (g) a farm, plantation or other place where agricultural, other farming, forestry or plantation activities are carried on; and

       (h) a building site or construction, installation or assembly project which exists for more than 9 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, display or delivery 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, display or delivery; 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