Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
LAWxPERT Anmelden Kostenloses Konto

S.L. 123.48 · Double Taxation Relief On Taxes On (S.L. 123.48)

S.L. 123.48 Art. 5a person - - is acting State an shall be any activities of such person a fixed a permanent

In KraftAmtlicher Text

Notwithstanding the provisions of paragraphs 1 and 2, where other than an agent of an independent status to whom paragraph 6 applies on 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.