Article 3 outlines specific activities that do not constitute a Permanent Establishment (PE) in Oman, provided the fixed place of business is used solely for these purposes. Exclusions apply to the storage, display, or delivery of goods belonging to the foreign person, or maintaining stock for processing by another party. Additionally, purchasing goods or collecting information for the business is exempt. Preparatory or auxiliary activities, even when combined, are excluded from PE status if the overall nature of the operation remains auxiliary. These provisions protect limited, non-core business functions from triggering full corporate tax liability.