МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 5
                       Permanent establishment

     1.  For  the  purposes  of  this  Convention, the term "permanent
establishment"  means  a  fixed  place  of  business through which the
business  of  an enterprise of a Contracting State is wholly or partly
carried on in the other Contracting State.
     2. The term "permanent establishment" includes especially:
     a) a place of management;
     b) a branch;
     c) an office;
     d) a factory;
     e) a workshop;
     f)  a  mine,  an  oil or gas well, a quarry or any other place of
exploration or extraction of natural resources.
     3.  A  building  site,  a  construction, assembly or installation
project or supervisory activities in connection therewith, constitutes
a  permanent  establishment  only  if such site, project or activities
lasts, more than nine (9) months.
     4.  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 or
display 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 or display;
     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 provided there is no combination of
any such activities.
     5.  Notwithstanding the provisions of paragraphs 1 and 2, where a
person -other than an agent of an independent status to whom paragraph
7 applies- is acting in a Contracting State on behalf of an enterprise
of  the  other  Contracting  State, that enterprise shall be deemed to
have  a  permanent  establishment  in  the first-mentioned Contracting
State  in  respect  of any activities which that person undertakes for
the enterprise, if such a person:
     a)  has  and  habitually  exercises in that State an authority to
conclude   contracts  in  the  name  of  the  enterprise,  unless  the
activities  of such person are limited to those mentioned in paragraph
4  which,  if  exercised  through a fixed place of business, would not
make  this fixed place of business a permanent establishment under the
provisions of that paragraph; or
     b)  has  no  such  authority,  but  habitually  maintains  in the
first-mentioned  State  a  stock of goods or merchandise from which he
regularly delivers goods or merchandise on behalf of the enterprise.
     6.  Notwithstanding  the preceding provisions of this Article, an
insurance enterprise of a Contracting State shall, except in regard to
re-insurance, be deemed to have a permanent establishment in the other
Contracting  State  if  it  collects premiums in the territory of that
other  State  or insures risks situated therein through a person other
than an agent of an independent status to whom paragraph 7 applies.
     7.  An  enterprise  shall  not  be  deemed  to  have  a permanent
establishment  in  a  Contracting  State  merely because it carries on
business  in  that State through a broker, general commission agent or
any  other  agent of an independent status, provided that such persons
are acting in the ordinary course of their business. However, when the
activities  of  such  person  are  devoted  wholly or almost wholly on
behalf  of  that  enterprise, he will not be considered an agent of an
independent status within the meaning of this paragraph.
     8.  The  fact that a company which is a resident of a Contracting
State  controls  or  is controlled by a company which is a resident of
the  other  Contracting  State,  or  which carries on business in that
other  State (whether through a permanent establishment or otherwise),
shall   not   by   itself   constitute   either  company  a  permanent
establishment of the other.