Artikel 5 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 5 1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business in which the business of the 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; (f) a mine, quarry or other place of extraction of natural resources; (g) a building site or construction of assembly project which exists for more than twelve months. 3 The term “permanent establishment” shall not be deemed 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 for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise. 4 An enterprise of a country shall be deemed to have a permanent establishment in the other country if it carries on supervisory activities in that other country for more than twelve months in connection with a building site or construction or assembly project which is being undertaken in that other country. 5 A person acting in a country on behalf of an enterprise of the other country - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to be a permanent establishment in the first-mentioned country if (a) he has, and habitually exercises in that first-mentioned country, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise, or (b) he maintains in that first-mentioned country a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise, consecutive to a contract previously concluded by the enterprise without specifying either the quantity to be delivered, or the date and the place of delivery. 6 An enterprise of a country shall not be deemed to have a permanent establishment in the other country merely because it carries on business in that other country through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. 7 The fact that a company which is a resident of a country controls or is controlled by a company which is a resident of the other country, or which carries on business in that other country (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.