Article 4 defines a non-resident's permanent establishment (PE) in the Kingdom of Saudi Arabia as a fixed place of business, including activities conducted through an agent. It specifies that PEs include construction sites, assembly facilities, sites for surveying natural resources, a fixed base for a natural person's business, and licensed branches of non-resident companies. The Article also lists activities that do not create a PE if they are of a preparatory or auxiliary nature, such as storing or displaying goods, processing stock by another person, or collecting information. A non-resident partner in a resident partnership is also considered to have a PE.