An agent referred to in Article 4 of the Income Tax Law means a dependent agent who has any of the following authorities:

1. To negotiate on behalf of a non-resident,

2. To conclude contracts on behalf of a non-resident,

3. To maintain a stock of goods, owned by a non-resident, in the Kingdom and to regularly fulfil customer orders on behalf of the non-resident.

A place from where a non-resident carries out insurance and/or reinsurance through an agent in the Kingdom, shall be deemed to be a permanent establishment of the non-resident, even though the agent is not authorized to negotiate and conclude contracts on behalf of the non- resident.