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41 | II Série A - Número: 053S1 | 23 de Dezembro de 2014

a
a permanent horne available to him in both States, he shall
be deemed to be a resident only of the State with which
his personal and econornic relations are closer (centre of
vital interests);
b) ifthe State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home
available to him in either State, he shall be deemed to be
a resident only of the State in which he has an habitual
abode;
c) ifhe has an habitual abode in both States or in
neither
of them, he shall be deemed to be a resident only of the
State ofwhich he is a national;
cl) ifhe is a national ofboth States or ofneither ofthem,
the cofrpetent authorities of the Contracting States shall
settle the question by mutual agreement.
3 — Where by reason ofthe provisions ofparagraph 1
a person other than an individual is a resident of both
Contracting States, then it shall be deemed to be a resident
only of the State in which its place of effective manage
mentis situated.
Article 5
Permanent establishment
— For the purposes ofthis Convenliort, tije terrn «per
manent establishment» means a fixed place of business
through which the business of an enterprise is wholl or
partiy carried on.
2 — The term «pennanent establishment» includes es
peeialiy
a) a place ofmanagement;
b) a hranch;
e) an oflice;
d) a factory; e) a workshop, and
j)
a mine, an oil or gas well, a quarry or any other piace
of extraction of natural resources.
3 -—A building site o.rconstruction or instailation pro
ject constitutes a permanentestablishment only ifit lasts
more than twelvemonths.
4 — Notwithstanding the preceding proviions ofthis
articl, the term «permanent establishment» shall he dee
med not to include:
a) the use offacilities solely for the purpose ofstorage,
display or delivery of gqods
pr
merchandise belonging to
the enterprise;
17) the maintenance of a stock ofgoods or rnerchandise
belonging to the enierprise solely for the purpose ofsto
rage, display or delivery;
e) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purposè ofpro
cessing by another enterprise;
ci) the maintenance of a fixed place of business solely
for the purpose ofpurchasing goods or merchandise or
of
collecting information, for the enterprise;
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DAR II Série A / 41


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