Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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MT · S.L. 123.119

sl/123.119 (S.L. 123.119)

In Kraft7 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Citation.
  2. Art. 2 Arrangements to have effect. desiring to respect to taxes have agreed as This Contracting 1. This Contracting State the manner in 2. There income, or on movable or by enterprises, 3. The (1) in (1) (2) (2) in the 4. The taxes that are in place of, the shall notify each taxation laws. 1. For the (1)
  3. Art. 5 a person - applies - is acting State an shall be of any activities of such person through a fixed a permanent
  4. Art. 6 in a State through a status, their business. or almost wholly between that which differ he will meaning of this
  5. Art. 7 State controls State, or a permanent a permanent
  6. Art. 3 from the direct 1. The that State unless through a business as only so much of 2. Subject Contracting permanent attributed to that make if it were activities under with the 3. In allowed as permanent so incurred, elsewhere. 4. Insofar profits to be apportionment paragraph 2 shall taxed by such an ad
  7. Art. 4 beneficial owner business in the a permanent personal in respect of such permanent or Article 14, as