Treaty Series Recueil des Traitds - United Nations Treaty Collection
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Treaty Series Recueil des Traitds - United Nations Treaty Collection

Treaty Series Recueil des Traitds - United Nations Treaty Collection Treaty Series Recueil des Traitds - United Nations Treaty Collection

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158 United Nations - Treaty Series 1967 and an industrial, mining, commercial, plantation or agricultural enterprise or undertaking carried on by a resident of the United Kingdom; (j) the terms " enterprise of one of the Contracting States " and " enterprise of the other Contracting State " mean a Singapore enterprise or a United Kingdom enterprise, as the context requires; (k) the terms " profits of a Singapore enterprise " and " profits of a United Kingdom enterprise " do not include rents or royalties in respect of motion picture films or of tapes for telecasting or of mines, oil wells, quarries or other places of extraction of natural resources, or income in the form of dividends, interest, rents, royalties, or capital gains, or fees or other remuneration derived from the management, control or supervision of the trade, business or other activity of another enterprise or concern, or remuneration for labour or personal services, or profits derived from the operation of ships or aircraft (1) (i) subject to the provisions of this sub-paragraph, the term " permanent establishment " means a fixed place of business in which the business of the enterprise is wholly or partly carried on; (ii) a permanent establishment shall include especially: (aa) a place of management; (bb) a branch; (cc) an office ; (dd) a factory; (ee) a workshop; (if) a mine, oil well, quarry or other place of extraction of natural resources ; (gg) a building site or construction or assembly project which exists for more than six months; (hh) a farm or plantation; (iii) the term " permanent establishment " shall not be deemed to include : (aa) the use of facilities 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 for the purpose of storage, display or delivery ; (cc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; No. 8763

1967 Nations Unies - Recueil des Traitds 159 agricole exploit~e par un r~sident de Singapour et une entreprise ou une affaire industrielle, mini~re ou commerciale, une plantation ou une entreprise ou une affaire agricole exploit~e par un r~sident du Royaume-Uni; j) Les mots ((entreprise de l'un des Rtats contractants)) et ((entreprise de l'autre Etat contractant ) d~signent, selon le contexte, une entreprise de Singapour ou une entreprise du Royaume-Uni; k) Les mots ((b~n6fices d'une entreprise de Singapour et ((b~n~fices d'une entreprise du Royaume-Uni n'englobent pas les droits de location ni les redevances verses en contrepartie de l'exploitation de films cin6matographiques, de bandes destinies h la t~l~vision, de mines, de puits de p~trole, de carri~res ou de toute autre entreprise d'extraction de ressources naturelles, ni les revenus que constituent des dividendes, int~r~ts, droits de location, redevances ou gains de capital, ni les honoraires ou autres sommes r~mun~rant la direction, le contr6le ou la surveillance de l'activit6 industrielle, commerciale ou autre d'une autre entreprise ou d'une autre affaire, ni la r~mun6ration de prestations de travail ou de services, ni les b~n~fices tir~s de l'exploitation de navires ou d'a~ronefs; 1) i) Sous r~serve des dispositions du present alin~a, les mots ((6tablissement stable)) d6signent un centre d'affaires fixe oii s'exerce en tout ou en partie l'activit6 de l'entreprise ; ii) Sont, notamment, consid6r~s comme 6tablissements stables: aa) Un si~ge de direction; bb) Une succursale; cc) Un bureau; dd) Une usine; ee) Un atelier; ff) Une mine, un puits de p~trole, une carri~re ou tout autre lieu d'extraction de ressources naturelles ; gg) Un chantier de construction, d'installation ou de montage, si l'ex6cution de l'ouvrage dure plus de six mois; hh) Une ferme ou une plantation; iii) On ne consid~re pas qu'il y a 6tablissement stable: aa) S'il est fait usage d'installations aux seules fins d'entreposage, d'exposition ou de livraison de produits ou marchandises appartenant h l'entreprise ; bb) Si des produits ou marchandises appartenant h l'entreprise sont entrepos~s aux seules fins de stockage, d'exposition ou de livraison; cc) Si des produits ou marchandises appartenant h l'entreprise sont entrepos~s a seule fin d'6tre transform6s par une autre entreprise ; NO 8763

158 <strong>United</strong> <strong>Nations</strong> - <strong>Treaty</strong> <strong>Series</strong> 1967<br />

and an industrial, mining, commercial, plantation or agricultural enterprise<br />

or undertaking carried on by a resident of the <strong>United</strong> Kingdom;<br />

(j) the terms " enterprise of one of the Contracting States " and " enterprise<br />

of the other Contracting State " mean a Singapore enterprise or a<br />

<strong>United</strong> Kingdom enterprise, as the context requires;<br />

(k) the terms " profits of a Singapore enterprise " and " profits of a<br />

<strong>United</strong> Kingdom enterprise " do not include rents or royalties in respect of<br />

motion picture films or of tapes for telecasting or of mines, oil wells, quarries<br />

or other places of extraction of natural resources, or income in the form of<br />

dividends, interest, rents, royalties, or capital gains, or fees or other remuneration<br />

derived from the management, control or supervision of the trade,<br />

business or other activity of another enterprise or concern, or remuneration<br />

for labour or personal services, or profits derived from the operation of ships<br />

or aircraft<br />

(1) (i) subject to the provisions of this sub-paragraph, the term " permanent<br />

establishment " means a fixed place of business in which the business<br />

of the enterprise is wholly or partly carried on;<br />

(ii) a permanent establishment shall include especially:<br />

(aa) a place of management;<br />

(bb) a branch;<br />

(cc) an office ;<br />

(dd) a factory;<br />

(ee) a workshop;<br />

(if) a mine, oil well, quarry or other place of extraction of natural<br />

resources ;<br />

(gg) a building site or construction or assembly project which exists<br />

for more than six months;<br />

(hh) a farm or plantation;<br />

(iii) the term " permanent establishment " shall not be deemed to<br />

include :<br />

(aa) the use of facilities solely for the purpose of storage, display or<br />

delivery of goods or merchandise belonging to the enterprise;<br />

(bb) the maintenance of a stock of goods or merchandise belonging to<br />

the enterprise solely for the purpose of storage, display or delivery ;<br />

(cc) the maintenance of a stock of goods or merchandise belonging<br />

to the enterprise solely for the purpose of processing by another<br />

enterprise;<br />

No. 8763

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