Greece - Permanent establishment

Article 5. Permanent establishment

Definition permanent establishment (lid 1 en 2)

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" shall include 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.

Representative office (3)

3. A building site or construction or installation project constitutes a
permanent establishment only if it lasts more than nine months.

Building site/ project (4)

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, display or
delivery 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, display or delivery;
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 subparagraphs 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.

Agent (5)

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 on behalf of an enterprise and has, and habitually exercises, in one of the States an authority to conclude contracts
in the name of the enterprise, that enterprise shall be deemed to have a
permanent establishment in that State in respect of any activities which
that person undertakes for the enterprise, unless the activities of such
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.

Independent agent (6)

6. An enterprise shall not be deemed to have a permanent
establishment in one of the States 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.

Controlled company (7)

7. The fact that a company which is a resident of one of the States
controls or is controlled by a company which is a resident of the other
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.