S.L. 123.46 · Double Taxation Relief On Taxes On (S.L. 123.46)
S.L. 123.46 Art. 6a person - - is acting on State an shall be any activities of such person a fixed a permanent
Notwithstanding the provisions of paragraphs 1 and 2, where other than an agent of independent status to whom paragraph 7 applies behalf of an enterprise and has, and habitually exercises, in a Contracting authority to conclude contracts in the name of the enterprise, that enterprise deemed to have a permanent establishment in that State in respect of which that person undertakes for the enterprise, unless the activities are limited to those mentioned in paragraph 4, which, if exercised through place of business, would not make this fixed place of business establishment under the provisions of that paragraph.