পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/৫

বাংলাদেশ গেজেট অতিরিক্ত জানায়ারী ৩, ১৯৮৯ Fo (d) a factory; (e) a workshop; (f) a warehouse, in relation to a person providing storage facilities for others; and (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. - 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than 183 days. 4. Notwithstanding the preceding provisions of this Articale 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. A person acting in a State on behalf of an enterprise of the other State—other than an agent of an independent status to whom paragraph 6 of this Article applics—shall be deemed to be a permanent establishment in the first-mentioned State but only if: (a) he has, and habitually exercises, in the first-mentioned State, a general authority to conclude contracts on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise, or (b) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders or makes deliveries on behalf of the enterprise, or