Article 4 - Agent
An agent referred to in Article 4 of the Income Tax Law means a dependent agent who has any of the following authorities:
To negotiate on behalf of a non-resident,
To conclude contracts on behalf of a non-resident,
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.