Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 8
Complete native lines of physical PDF page 8. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 8 · en-pdf-008-line-002a) place of management;
PDF 8 · en-pdf-008-line-003b) a branch;
PDF 8 · en-pdf-008-line-004c) an office;
PDF 8 · en-pdf-008-line-005d) a factory;
PDF 8 · en-pdf-008-line-006e) a workshop; and
PDF 8 · en-pdf-008-line-008a mine‚ an oil or gas well‚ a quarry or any other place of extraction or
PDF 8 · en-pdf-008-line-009exploitation of natural resources.
PDF 8 · en-pdf-008-line-010(3) The term ”permanent establishment” also encompasses:
PDF 8 · en-pdf-008-line-011a) a building site, a construction, installation or assembly project or any supervisory
PDF 8 · en-pdf-008-line-012activity in connection with such site or project, but only if such site‚ project or
PDF 8 · en-pdf-008-line-013activity lasts more than twelve months;
PDF 8 · en-pdf-008-line-014b) the performance of professional services or other activities of an independent
PDF 8 · en-pdf-008-line-015character by an individual, but only where those services or activities continue
PDF 8 · en-pdf-008-line-016within a Contracting State for a period or periods exceeding in the aggregate 183
PDF 8 · en-pdf-008-line-017days in any twelve-month period commencing or ending in the fiscal year
PDF 8 · en-pdf-008-line-018concerned.
PDF 8 · en-pdf-008-line-019(4) Notwithstanding the preceding provisions of this Article‚ the term ”permanent
PDF 8 · en-pdf-008-line-020establishment” shall be deemed not to include:
PDF 8 · en-pdf-008-line-021a) the use of facilities solely for the purpose of storage‚ display or delivery of goods
PDF 8 · en-pdf-008-line-022or merchandise belonging to the enterprise;