 | 1990 - 216 pages
...shall not include a fixed place of business used only for one or more of the following activities: (a) The use of facilities for the purpose of storage,...of goods or merchandise belonging to the resident; 1 bi The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of... | |
 | Great Britain - 1963 - 1436 pages
..." permanent establishment " shall not be deemed to include : (aa) the use of faciliiies solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise ; (bb) the maintenance of a stock of goods or merchandise belonging to the enterprise solely... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 724 pages
...term “permanent establishment” shall not be deemed to dude: 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... | |
 | United States. Congress. House. Committee on the Judiciary - 1966 - 1920 pages
...for more than 6 months. 1 2) The term "permanent establishment" shall not be deemed to include — (a) the use of facilities for the purpose of storage,...delivery of goods or merchandise belonging to the corporation ; (b) the maintenance of a stock of goods or merchandise belonging to the corporation for... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1967 - 1444 pages
...Under the specific exceptions a permanent establishment, does not include — (1) Use of facilities for storage, display, or delivery of goods or merchandise belonging to the resident; (2) Maintenance of a stock of goods belonging to the resident for the purpose of storage, display,... | |
 | United States. Congress. Senate. Foreign Relations - 1968 - 80 pages
...Under the specific exceptions a permanent establishment does not include — (1) Use of facilities for storage, display, or delivery of goods or merchandise belonging to the resident; (2) Maintenance of a slock of goods belonging to the resident for the purpose of storage, display,... | |
 | United States. Internal Revenue Service - 1977
...geographically is to be treated as a single project for the purpose of applying the eighteen months test. Paragraph (3) specifically provides that a permanent...delivery of goods or merchandise belonging to the enterprise ; "(b) The maintenance of a stock of goods belonging to the enterprise for the purpose of... | |
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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... 
