Debates Parlamentares - Diário 095S1, p. 30 (2012-01-11)

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30 | II Série A - Número: 095S1 | 11 de Janeiro de 2012

e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natu- ral resources.
3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than 12 months.
4. Activities of drilling rigs or ships used for the exploration and exploitation of natural resources constitute a permanent establishment only if they last more than 6 months.
5. Notwithstanding the preceding provisions of this Article, the tem "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the en- terprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the en- terprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of pur- chasing goods or merchandise or of collecting information, for the enter- prise; e) the maintenance of a fixed place of business solely for the purpose of car- rying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting fiom this combination is of a preparatory or auxiliary character.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting on be- half of an enterprise and has, and habitually exercises, in a Contracting State an author- ity to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that per- son undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 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.

30 | II Série A - Número: 095S1 | 11 de Janeiro de 2012e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natu- ral resources.
3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than 12 months.
4. Activities of drilling rigs or ships used for the exploration and exploitation of natural resources constitute a permanent establishment only if they last more than 6 months.
5. Notwithstanding the preceding provisions of this Article, the tem "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the en- terprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the en- terprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of pur- chasing goods or merchandise or of collecting information, for the enter- prise; e) the maintenance of a fixed place of business solely for the purpose of car- rying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting fiom this combination is of a preparatory or auxiliary character.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting on be- half of an enterprise and has, and habitually exercises, in a Contracting State an author- ity to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that per- son undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 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.

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