Artikel 6 Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van

Article 6 Business property of a permanent establishment and assets pertaining to a fixed base used for the performance of independent personal services (1) Except for assets referred to in Articles 5 and 7, assets forming part of the business property of a permanent establishment of an enterprise may be taxed in the State in which the permanent establishment is situated. (2) 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. (3) The term “permanent establishment” includes 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. (4) A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than twelve months. (5) 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 sub-paragraphs (a) to (e) this paragraph provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (6) Except for assets described in Article 5, assets pertaining to a fixed base used for the performance of independent personal services may be taxed in the State in which the fixed base is situated. (7) The provisions of paragraphs (1) and (6) of this Article shall apply to an interest in a partnership if an enterprise is carried on, or independent professional services are performed, by the partnership.