S.L. 123.3 · Double Taxation Relief On Taxes On (S.L. 123.3)
S.L. 123.3 Art. 5to have a it carries on or any other in the ordinary
An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, provided that such persons are acting course of their business.