Preparatory or auxiliary activities encompass tasks performed in preparation for or in support of more substantial Business Activities conducted by the foreign entity. Examples of preparatory and auxiliary activities encompass the storage, display, or delivery of goods or merchandise belonging to the foreign entity, limited marketing and promotional endeavors, conducting market research, and participation in seminars or conventions. Where applicable, the application of international agreements for the avoidance of double taxation should be taken into account when determining the existence of a Permanent Establishment or the nature of activities as preparatory or auxiliary.