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@freshy70 wrote:
For these reasons there is no PE:
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, 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;
The 3rd party he uses in the U.S. is simply to store and deliver goods. He has no control over that enterprise nor is it part of his company.
Btw, I should have asked a couple other questions about these goods that are stored and delivered in the US. Where are these manufactured? How are the sales negotiated, contracted, and settled?
Still an AllStar