Would any of these situations result in PEs (Permanent Establishment)? Why?

a) X, a French company, operates a tee-shirt stand for six weeks every spring during spring break.

b) Jorge, a Spanish citizen, conducts a six-week floorshow in New York for his winter fashion clothing line.

c) The First National Bank of Berlin has an office in Fort Lauderdale.

d) What about Bill's use of Paris hotel rooms to call clients? Bill is a salesman for IBM.

e) What if Bill temporary used the Paris office of IBM-France (IBM's wholly-owned French sub) to call some clients?

f) Prada, a Russian vodka company, maintains an office and employees in New York just to distribute free vodka at social functions.