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. 8State controls State, or a permanent company a

In KraftAmtlicher Text

The fact that a company which is a resident of a Contracting or is controlled by a company which is a resident of the other Contracting which carries on business in that other State (whether through establishment or otherwise), shall not of itself constitute either permanent establishment of the other.

ARTICLE 6

Income from Immovable Property