Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.196 · Double Taxation Relief (Taxes On Income) (S.L. 123.196)

S.L. 123.196 Art. 6

In KraftAmtlicher Text

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.