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 sales outlet, g) a warehouse in relation to a person providing storage facilities for others, h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on, and i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Izraz ` stalna poslovna enota` še posebej vključuje: a) sedež uprave, b) podružnico, c) pisarno, d) tovarno, e) delavnico, f) prodajalno, g) skladišče v povezavi z osebo, ki drugim zagotavlja skladiščne prostore, h) posestvo, plantažo ali drug kraj, na katerem se izvajajo kmetijske, gozdarske, plantažne ali sorodne dejavnosti, in i) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.