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- (1) The provisions of this Article shall apply notwithstanding any other provision of this Convention.
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- (2) In this Article the term ‘offshore activities’ means activities which are carried on offshore in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in a Contracting State.
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- (3) An enterprise of a Contracting State which carries on offshore activities in the other Contracting State shall be deemed to be carrying on business in that other State through a permanent establishment situated therein.
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- (4) The provisions of paragraph (3) of this Article shall not apply where offshore activities are carried on in the other State for a period or periods not exceeding in the aggregate 30 days in any period of twelve months. For the purposes of this paragraph:
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- (a) where an enterprise carrying on offshore activities in the other State is associated with another enterprise carrying on substantially similar activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities;
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- (b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.
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- (5) A resident of a Contracting State who carries on offshore activities in the other Contracting State, which consist of professional services or other activities of an independent character, shall be deemed to be performing those activities from a fixed base in that other Contracting State. However, this paragraph shall not apply where such activities are carried on in the other Contracting State for a period or periods not exceeding in the aggregate 30 days in any period of twelve months.
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- (6) Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the employment is exercised offshore in that other State, be taxed in that other State. However, this paragraph shall not apply where such an employment is exercised in the other Contracting State for a period or periods not exceeding in the aggregate 30 days in any period of twelve months.