Artikel V

1). It is understood that the use of facilities solely for the purpose of delivery of goods or merchandise belonging to an enterprise of a Contracting State does in itself not constitute a permanent establishment of that enterprise in the other Contracting State within the meaning of Article 5. If, however, such delivery takes place in combination with any activity, other than the activities mentioned in paragraph 4 of Article 5, of that enterprise in the other Contracting State, than that enterprise will be deemed to carry on business in that other Contracting State through a permanent establishment situated in therein.
2). It is further understood, that any combination of the activities mentioned in subparagraphs a) through e) of paragraph 4 of Article 5 carried on by an enterprise of a Contracting State in the other Contracting State will not be deemed to constitute a permanent establishment of the enterprise in that other Contracting State, provided that the overall activity is to be considered as an activity of an auxiliary or of a preparatory character.