S.L. 123.144 · sl/123.144 (S.L. 123.144)
S.L. 123.144 Art. 4the term or delivery of to the enterprise belonging to the enterprise; the purpose of for the the purpose of a preparatory or any combination that the from this
Notwithstanding the preceding provisions of this Article, "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of processing by another d) the maintenance of a fixed place of business solely for purchasing goods or merchandise or of collecting information, enterprise; e) the maintenance of a fixed place of business solely for carrying on, for the enterprise, any other activity of auxiliary character; f) the maintenance of a fixed place of business solely for of activities mentioned in subparagraphs a) to e), provided overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.