(1) For the purposes of this Agreement,
the term “permanent establishment” means
a fixed place of business through which the
business of an enterprise is wholly or partly
carried on.
(2) The term “permanent establishment”
includes especially:
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 natural
resources.
(4) The use of an installation or drilling rig
or ship in a Contracting State to explore for
or exploit natural resources constitutes a
permanent establishment if, but only if,
such use is for more than three months in
any twelve-month period.
(5) Notwithstanding the preceding provi-
sions of this Article, the term “permanent
establishment” shall be deemed not to
include:
a) the use of facilities solely for the pur-
pose 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 enter-
prise solely for the purpose of storage,
display or delivery;
c) the maintenance of a stock of goods or
merchandise belonging to the enter-
prise solely for the purpose of process-
ing by another enterprise;
d) the maintenance of a fixed place of
business solely for the purpose of pur-
chasing goods or merchandise or for
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 subparagraphs
(a) to (e) provided that the overall activ-
ity of the fixed place of business result-
ing from this combination is of a
preparatory or auxiliary character.
(6) Notwithstanding the provisions of
paragraphs 1 and 2, where a person – other
than an agent of an independent status to
whom paragraph 7 applies – is acting on
behalf of an enterprise and has, and habitu-
ally exercises, in a Contracting State an
authority to conclude contracts on behalf
of the enterprise, that enterprise shall be
deemed to have a permanent establish-
ment in that State in respect of any activ-
ities which that person undertakes for the
enterprise, unless the activities of such per-
son are limited to those mentioned in para-
graph 5 which, if exercised through a fixed
place of business, would not make this
fixed place of business a permanent estab-
lishment under the provisions of that para-
graph.
(7) An enterprise shall not be deemed to
have a permanent establishment in a Con-
tracting State merely because it carries on
business in that State through a broker,
general commission agent or any other
agent of an independent status, provided
that such persons are acting in the ordinary
course of their business.
(8) The fact that a company which is a
resident of a Contracting State controls or
is controlled by a company which is a resi-
dent of the other Contracting State, or
which carries on business in that other
State (whether through a permanent estab-
lishment or otherwise), shall not of itself
constitute either company a permanent
establishment of the other.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 5 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-5/
Source, edition and limits
Source edition
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription