その他令和7年11月21日
二重課税防止条約における居住者判定及び常設施設の定義
掲載日
令和7年11月21日
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号外
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p.17
号外p.17
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3. Where by reason of the provisions of paragraph 1 a person other than an individual
is a resident of both Contracting States, the competent authorities of the Contracting
States shall endeavour to determine by mutual agreement the Contracting State of which
such person shall be deemed to be a resident for the purposes of this Convention, having
regard to its place of head or main office, its place of effective management, the place
where it is incorporated or otherwise constituted and any other relevant factors. In the
absence of such agreement, such person shall not be entitled to any relief or exemption
from tax provided by the Convention
(b) the furnishing of services, including consultancy services, by an enterprise
through employees or other personnel engaged by the enterprise for such
purpose, but only if activities of that nature continue (for the same or a
connected project) within a Contracting State for a period or periods
aggregating more than 183 days in any twelve month period commencing
or ending in the taxable year concerned.
The duration of activities under subparagraph (a) shall be determined by aggregating the
ARTICLE 5
periods, each exceeding 30 days, during which activities are carried on at the same place
PERMANENT ESTABLISHMENT
in a Contracting State by closely related enterprises, provided that the activities of such a
closely related enterprise in that Contracting State are connected with the activities carried
1. For the purposes of this Convention, the term "permanent establishment" means
on in that Contracting State by its closely related enterprises. The period during which
a fixed place of business through which the business of an enterprise is wholly or partly
two or more closely related enterprises are carrying on concurrent activities shall be
carried on.
counted only once for the purpose of determining the duration of activities.
2. The term "permanent establishment" includes especially:
4. Notwithstanding the preceding provisions of this Article, the term "permanent
establishment" shall be deemed not to include:
(a) a place of management;
(a) the use of facilities solely for the purpose of storage or display of goods or
(b) abranch;
merchandise belonging to the enterprise;
(c) an office;
(b) the maintenance of a stock of goods or merchandise belonging to the
seace:TOTAL CON TO CON TO TO TO TO TO FOTESTIONMare Mare Stated the and the and the and19981998 198 199 199 199 199 198the the the the the the the the the the the the the the and the and the and the ing the and1988 198 198TOTAL CON TO CON TO STATION TO STION TONSTION INGESTION TONSTION ING STION STION INGESTION
enterprise solely for the purpose of storage or display;
(d) a factory;
(c) the maintenance of a stock of goods or merchandise belonging to the
(e) and
enterprise solely for the purpose of processing by another enterprise;
(f) a mine, an oil or gas well, a quarry or any other place of exploration or
(d) the maintenance of a fixed place of business solely for the purpose of
extraction of natural resources.
purchasing goods or merchandise or of collecting information, for the
enterprise;
3. The term "permanent establishment" also encompasses:
(e) the maintenance of a fixed place of business solely for the purpose of
(a) a building site, a construction, assembly or installation project or
carrying on, for the enterprise, any activity not listed in subparagraphs (a)
supervisory activities in connection therewith, but only if such site, project
to (d), provided that this activity has a preparatory or auxiliary character;
or activities last more than nine months;
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