e) the maintenance of a fixed place of
business soieiy
for the puroose of carrying on, for the enterprise,
any other
activity of a preparatory or auxiliary character;
J)
thé mãintenance of a fixed placeofbusiness
solely for
any cãmbination ofacti.’ities rnentioned in
sub-paragraphs
a) to e), provided that the overail activity
of the fixed
pláce of business resulting from this
cornbinaticn is of a
preparatory or auxiliary character.
.5 —- Notwithstanding the provisions ofparagraphs’
1 and
2, where a person — other than an agent ofan
independent
status to whom paragraph 6 applies—
isacting ar behalf
ofan enterprise and has, and
habitually exercises, in a Cori
tracting State an authority to conclude contracts
in lhe name
of the enterprise, that enterprise shall
be deemed to have
a permanent estab!ishment in that State
in respeci of any
activities which that person undertakes
for the enterprise,
uniess the activities of such person are
Iirnited to those
mentioned in paragraph 4 which, if
exercised througb a
fixed place ofbusiness, would not rnake
this fixed place of
business a permanent establishment under
the provisions
of that paragraph.
6 — An enterprise shall not be
deemed to have a perma
nent establishment in a Contracting
State merely because it
carnes. on business ir that State throigh a broker,
general
commission agent orany other agent of
an independent
status, provided that such persons are acting
in the ordinary
cours of their business.
.7 —- The fact that a company
which is a residçrt,of .
Contracting State controis or is controlled
by a company
which is a residem oflie other Contracting
State, orwhich
carnes on.business in that other State
(whether through a
permanent establishment or otherwise),
shall not of itself
constitute either company apermanent
establishment of
the other.
• CHAPTER III
Taxation of income.
Article 6
Income from immovable property
1 — Incorne derived by a resident
of a Contracting State
from immovable property (ineluding ineome
from agri
culture or forestry) situated in the other Contracting
State
may be taxed in that other State.
2 — The term «immovable
property» shall have the
meaningwhich it has under the
law of the Contracting
State in which the property
ir question is situated. The
term shall ir àny case include pro.perty
accessory to
irnmovable property,,livestock and equipment
used in
agriculture and forestry, nights to which
the provisions
of general law respecting landed prcperty apply,
usufruct
of immovableproperty and
rights to variable or .fixed
payments as consideration for the working
of, or the
rightto work, mineral deposits,sources
and other natu
ral resources; ships and aircrafi shall not
be regarded as
imrnovable property.
4]
DAR II Série A / 42

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