Page:United States Statutes at Large Volume 62 Part 2.djvu/453

 62 STAT.] DENMARK-DOUBLE TAXATION-MAY 6, 1948 Article II (1) As used in this Convention: (a) The term "United States" means the United States of America, and when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. (b) The term "Denmark" means the Kingdom of Denmark; the provisions of the Convention shall not, however, extend to the Faroe Islands; nor do they apply to Greenland. (c) The term "permanent establishment" means a branch office, factory, warehouse or other fixed place of business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and exercises a general authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the contracting States shall not be deemed to have a permanent establishment in the other State merely because it carries on business dealings in such other State through a bona fide commission agent, broker or custodian acting in the ordinary course of his business as such. The fact that an enterprise of one of the contracting States maintains in the other State a fixed place of business exclusively for the pur- chase of goods or merchandise shall not of itself constitute such fixed place of business a permanent establishment of such enter- prise. The fact that a corporation of one contracting State has a subsidiary corporation which is a corporation of the other State or which is engaged in trade or business in the other State shall not of itself constitute that subsidiary corporation a permanent establish- ment of its parent corporation. (d) The term "enterprise of one of the contracting States" means, as the case may be, "United States enterprise" or "Danish enterprise". (e) The term "enterprise" includes every form of undertaking whether carried on by an individual, partnership, corporation, or any other entity. (f) The term "United States enterprise" means an enterprise carried on in the United States of America by a resident of the United States of America or by a United States corporation or other entity; the term "United States corporation or other entity" means a partnership, corporation or other entity created or organized in the United States of America or under the law of the United States of America or of any State or Territory of the United States of America. (g) The term "Danish enterprise" means an enterprise carried on in Denmark by a resident of Denmark or by a Danish corpora- tion or other entity; the term "Danish corporation or other entity" means a partnership, corporation or other entity created or organ- ized in Denmark or under Danish laws. 1731 "United States." "Denmark." "Permanent estab- lishment." "Enterprise," etc.

�