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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 7ης ΜΑ·Ι·ΟΥ
1982
(e) the term .. oompany."
me~ns ~ηy
body
Ι
3. Where by reason
οί
the
pιoν~o~ οί p~a-
corpora'te or any ent},ty wruch
IS
treated
Ι
g~aρh
1 a person other than an
lndnιf.ιdual
IS
a
as a body
corρora:te
for
tax
purposes;
resident
σf
both Contracting Sta:tes, then
it
shall
(ί)
the terms .. enterprise
οί
a Con'traot1ng
be
deemed
ιο
be a residenrt
οί
the S'tate
ίη
which
Sta!te" and ..
enterρrise
of the other Con- i'ts pl'ace of effective management is si1tua'teld.
traoting State" mean respectively an
.
1 5
Artιc
e
enterρrise
carried
οη
by a resident
.)f
a Contracting State and an
enterρrise
PERMANENT ESTABLISHMENT
carried
οη
by a residen't
οΙ,
the ot'her
1. For the purposes
οί
this
Conventίon,
the
Contraoting State;
,
term "permanent
establίshmoot"
means a fixed
(g) the term "nationals" means:
place
οί
business
οτ ίηdustήaΙ
activities through
(ί)
'all ind1ivid,ual's possessing the which these activities ofthe
eηterpήse
are wholly
naιtionality οί
a Contracting StaIte; or partly
~ήOO οη.
(ίί)
all legal persons,
, pa;rιtnerships
2. The tenn,
"ρermanent
estabHshroent"
m-
and assooiations deriving their cludes eSNCially:
status as such from the laws
ίη
(a) a place of management;
force
ίη
a
Oontractlίng
State;
(b) a ,branch;
(h)
ιhe ,
teπn
"intematiOl1all traffic" means
(c)
aπ
office;
ariy ,,tranSpoI1t by a Slhip, aircra:ft or road-
(d)a factory;
traιnspoI1t
vemcles
σpemt:OO
by an en'ter-
(e) a workshop; and
prise which has
iιts
place of eflfective
(f) a mine, an
οΗ
or gas well, a quarr-y or any
management
in
a Contracting Sta.te,
other place of extraction
οί
natural re-
except when
~he
smp,
aΪ!rcraft
or road-
sources.
:transportt vehiale is operatted solely be-
Itween places
ίη
vhe other Contrac'ting
3.
Α
building site or construction or installation
StaJte ;
.
or assembly projett
constίtutes
a
ρermanent
(ί)
the term .. oompetent authority"
meaηs ' :
estabJi.shment only ·if
ίι
lasts more than 12 months.
(i)inthe C3!se
οί
1Jhe Hunga'rian
4. Notwithstanding the preceding provisions
οί
People's Repub1ic, the MiRister of this Article, the term
"ρermanent
establishmen('
' Finance, or his authorized repre- shall be deemed not to include:
sentat'lve;
(a) ,the use of
facilitίes
solely for the
purρose
(ίί)
in
the case
σί
the Republic of
of storage,
diιsplay
or
deliνery οί
goods or
. Cyprus. ,tlhe Minjster of Finance
merchandΊSe
belonging to the ,
enterpήse;
or his authorized
represen'ta~ive.
(b) the maintenance
οί
a stock of goods or
merchandise belooging
Ιο
the enterprise
2. As regards the
aιppIica:tJion σί
the
Conνen-
'solely for the purpose of ·storage, display
ιίοη
by a Contracting State any term
ηο\Ι defiιned
or delivery;
therein shaH. unless
~he
context ' otherwise
(c) the maintenance
οί
a stock
οί
goods or
reqUιi
res, have the meaning
whiclι ίι
has under
merchandiIse belonging
ιο
the enterprise
the law
οί thιat
State concerning the taxes to
solely for the purpose
οί
processing by
which the Conventionappli'es.
another enterprise;
Article 4
FISCAL IX)M]j(JILE
1. For the purposes
οί
tl1i,s Convent;ion, the
term "resident
οΙ
a
Conιtra'dting
State" means
aιny
person
who,
under 'Vhe I.aws ofthat State,
is
1iaιble
to
tax therein by reason
οί
his domici1e,
resid'ence, pla:ce
οί managemenιt
or any ot'her
criterion
οί
a simHar naJtu're. But this term does
not include any person who is I[able to tax
ίη
that S'tate
ίη
respect
οη1Υ οί
income f,rom sources
ίη
that State or capital situa1ed t,hereiD.
2. W:here by reason
οί ~he proViiSΊons
of pam–
graph 1 an indi
vid'uaιI
is a resident of both Q)n,.
tractίng
S'tates, then
hιis sta:ιus
shall be determ,ined
as follows:
(a) He shall be deemed
Ιο
be
a resident
οί
the State
ίη
whidh he has a
pemιanent
home available to
him;
if
he
has a
permanem home avaiiaJble
Ιο
hirn
ίη
both
S'tates, he shaH be deemed
to
be a resi–
dent of the
Staιte
in
which he h'as his
centre of vital interes'ts;
(b)
,ίf
the State
ίη
which he
has
his
centre
of vital interests canoot be
d~ermined.
or if he has
nο1
a permanent
hσιne
available
Ιο
him
ίη
either S'tate, he sha'll
be
deemed
Ιο
be a resident
οί
Vhe State
ϊη
which
he
has
an habitual abode;
(c) if he has
aπ
habitua1
abαle
in
both
States or
ίη
neither
σf
them. he shaIl be
deemed
Ιο
' be
a
r~;den1 σf
the State
οί
whioh he is a oational;
(d)
ίί
he
is
a
naιϊοαιΙ
of
bσth
Sta.tes or
οί neίther οί
them, the oompetent autho–
rities of the Contracting States shall settle
the
qu~1ion
by mutua)
agreeιnent.
(d) the maintenance
οί
'a
ίίΧώ
place
οί
bu–
siness
οτ ίndustήa1 actίvities
solely for the
purpose of purchasing goods or mercha:n–
dise
οτ οί
collecting informa1ion, for the
enterprise;
(e) the maintenance
οί
a fixed place
οί
bu–
siness or industrial
actίvities
solely for the
purpose of carrying
ση,
ror the enterprise,
any other activity of a
preρaratory
or
'auxiliary charaoter;
,
(ί)
an installation or assembly project carried
οη
by an enterprise
οί
a Contracting State
ίη
connection w,ith the delivery
οί
macm–
nery or equipment fromthat State to the
other Contracting State;
(g) the maintenance of a fixed place of bu–
siness or
ίηdustήaΙ
activities sole1y for a:ny
combination
οί
activities mentioned
ίη
sub-paragraphs (a)
Ιο
(f).
provided that
the overall activity
οί
the fixed place
οί
business or
ίndustήaΙ
activities resulting
,from
thΊS
combination is of a preparatory
or auxiHary character.
5. Notwithstanding the provisions of para–
graphs 1 and 2, where a person - other
ιΜη
an
agent of an independent status
10
whom para–
graph 6 applies - is acting
οη
beha1f
of
ao
enterprise
aπd
has. and habitually exercises.
ίο
a Contracting State
aπ
authority
10
conclude
oontracts
ίη
the name of the enterpr.ise, that
enterprise 'shaIl
be
deemed to have a
ρeπnanent
establishment
ίη ιΜι
Sta:te
ίη
respect
οί
any acti–
vities which that person undecta.kes for the enter–
prise, unlesstheactivities of such person are
limited
Ιο
those
mentίoned ίη
paragraph 4 which,
,if
exercised through a
fixed
pIa.ce of business.
would
ηοΙ
make this fixed place
σι
business a
perm'anent estabHshment under the provisions
οί
that paragraph.