S.L. 123.195 · Double Taxation Relief (Taxes On Income) (S.L. 123.195)
S.L. 123.195 чл. 6
An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.