ToolCo, a domestic corporation, produces a line of low cost bar stools at its facilities in Missouri for sale throughout the United States. During the current year, ToolCos management has decided to begin selling its bar stools overseas and has begun exploring the idea of establishing branch sales offices in some key countries in Europe and Asia. If possible, ToolCos management would like to avoid establishing a taxable presence in these countries.

ToolCos management has asked you to advise them on the types of marketing activities they can conduct within these countries without creating a taxable nexus. For purposes of this analysis, assume that the United States has entered into an income tax treaty with the countries in question that is identical to the United States Model Income Tax Convention of 2016.