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S.L. 123.184 · Double Taxation Relief (Taxes On Income) (S.L. 123.184)

S.L. 123.184 чл. 6

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Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.