S.L. 123.53 · Double Taxation Relief On Taxes On (S.L. 123.53)
S.L. 123.53 Art. 5a person - - is acting State, that first-mentioned enterprise, if an authority to activities of 4 which, if this fixed of that first-mentioned delivers
Notwithstanding the provisions of paragraphs 1 and 2, where other than an agent of an independent status to whom paragraph 6 applies in a Contracting State on behalf of an enterprise of the other Contracting enterprise shall be deemed to have a permanent establishment in the State in respect of any activities which that person undertakes for the such a person:
(a) has and habitually exercises in the first-mentioned State conclude contracts in the name of the enterprise, unless the such person are limited to those mentioned in paragraph exercised through a fixed place of business, would not make place of business a permanent establishment under the provisions paragraph; or
(b) has no such authority, but habitually maintains in the State a stock of goods or merchandise from which he regularly goods or merchandise on behalf of the enterprise.