Vol. 254 - United Nations Treaty Collection

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238 United Nations - Treaty Series 1956 (f) "company " includes any body corporate; (g) "resident of the Union " and " resident of the Federation " mean respectively any person who is ordinarily resident in the Union for the purposes of the Union tax and not ordinarily resident in the Federation for the purposes of the Federal tax and any person who is ordinarily resident in the Federation for the purposes of the Federal tax and not ordinarily resident in the Union for the purposes of the Union tax; and a company shall be regarded as ordinarily resident in the Union if its business is managed and controlled in the Union and ordinarily resident in the Federation if its business is managed and controlled in the Federation; (h) "company of one of the territories" and "company of the other territory " mean a company which is a resident of the Union or a company which is a resident of the Federation, as the case may be; (i) " Union enterprise " and " Federal enterprise " mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the Union and an industrial or commercial enterprise or undertaking carried on by a resident of the Federation; and " enterprise of one of the territories " and " enterprise of the other territory " mean a Union enterprise or a Federal enterprise, as the context requires; (j) " industrial or commercial enterprise or undertaking " includes an enterprise or undertaking engaged in mining, agricultural or pastoral activities or in the business of banking, insurance or dealing in investments, and " industrial or commercial profits " includes profits from such activities or business but does not include income in the form of dividends, interest, rents, royalties (including rent or royalties of cinematograph films), management charges, remuneration for personal services or profits from the operation of transport services; (k) " permanent establishment " when used with respect to an enterprise of one of the territories means a branch, depot, management, factory, farm, mine, quarry or other fixed place of business including any place of natural resources subject to exploitation and a place where construction work or the installation of plant or machinery is carried on but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of the enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. In this connection : (i) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on No. 3595
1956 Nations Unies - Recuedi des Traitis 239 f) Le terme # soci~t6 ) englobe toute personne morale; g) Les expressions
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UNITED NATIONS Treaty Series Treati
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Traite's et accords internationaux
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ANNEX A Ratifications, accessions,
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ANNEX C Ratifications, accessions,
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Vol. 254 - United Nations Treaty Collection

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