Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 5 Permanent establishment
Geldend
Geldend vanaf 16-08-2007
- Bronpublicatie:
30-10-2006, Trb. 2007, 22 (uitgifte: 01-02-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
16-08-2007
- Bronpublicatie inwerkingtreding:
06-11-2007, Trb. 2007, 212 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
For the purposes of this Convention, 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;
- f)
a warehouse or premises used as a sales outlet;
- g)
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3
a)
A building site or a construction, assembly or installation project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activities continue for a period of more than six months;
b)
The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only if the activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 9 months within any twelve-month period.
4.
Notwithstanding the preceding provisions of this Article, the term ‘permanent establishment’ shall be deemed not to include:
- a)
the use of facilities solely for the purpose of storage, or display of goods or merchandise belonging to the enterprise;
- b)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
- c)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
- d)
the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
- e)
the maintenance of a fixed place of business solely for the purpose of carrying 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 sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5.
Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise if such a person:
- a)
has and habitually exercises in that State an authority to conclude contracts on behalf of the enterprise, unless the activities of such a person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
- b)
manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
6.
An enterprise shall not be deemed to have a permanent establishment in a Contracting 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. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered to be an agent of an independent status within the meaning of this paragraph.
7.
The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.