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a) a place of management;

b) a branch;

c) an office;

d) a factory;

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 nine (9) months.

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

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