- 1
- Notwithstanding the provisions of paragraphs 1, 2 and 3, and subject to the provisions of paragraph 6 of Article 5 of the Convention, an enterprise of a Contracting State which carries on activities in the territorial sea of the other Contracting State or in any area beyond and adjacent to its territorial sea within which that other Contracting State, in accordance with international law, exercises jurisdiction or sovereign rights, shall be deemed to carry on, in respect of those activities, business in that other State through a permanent establishment situated therein, unless the activities in question are carried on in the other State for a period or periods of less than in the aggregate 30 days in any twelve month period.
- 2
- The activities referred to in paragraph 1 shall be deemed not to include:
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- a)one or any combination of the activities mentioned in paragraph 4 of Article 5 of the Convention;
- b)towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;
- c)the transport of supplies or personnel by ships or aircraft in international traffic.
- 3
- For the purpose of determining the duration of
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- a)a building site or construction or installation project under paragraph 3 of Article 5 of the Convention, where an enterprise of a Contracting State carries on activities in the other Contracting State at a place that constitutes a building site or construction or installation project and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without twelve months, and connected activities are carried on at the same building site or construction or installation project during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise; these different periods of time shall be added to the period of time during which the first-mentioned enterprise has carried on activities at that building site or construction or installation project;
- b)activities under paragraph 1, where an enterprise of a Contracting State carries on these activities in the other Contracting State and connected activities are carried on in that State by one or more enterprises closely related to the first-mentioned enterprise, the periods of time during which such connected activities are carried on by those enterprises shall be added to the period of time during which the first-mentioned enterprise has carried on these activities in that other Contracting State.
