Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.46 · Double Taxation Relief On Taxes On (S.L. 123.46)

S.L. 123.46 Art. 7in a through a status,

In KraftAmtlicher Text

An enterprise shall not be deemed to have a permanent establishment Contracting State merely because it carries on business in that State broker, general commission agent or any other agent of an independent provided that such persons are acting in the ordinary course of their business.