Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.48 · Double Taxation Relief On Taxes On (S.L. 123.48)

S.L. 123.48 Art. 6in a through a status, business. almost wholly independent

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 However, when the activities of such an agent are devoted wholly or on behalf of that enterprise, he will not be considered an agent of an status within the meaning of this paragraph.