b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve month period.

4. Notwithstanding the preceding provisions of this Article, the term “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 from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 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 4 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. 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a per-manent establishment in the other Contracting State if it collects premiums in the terri-tory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.

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