S.L. 123.64 · Double Taxation Relief On Taxes On (S.L. 123.64)
S.L. 123.64 Art. 4a permanent as is with the
An enterprise of a Contracting State shall be deemed to have establishment in the other Contracting State if:
(a) there is being used by the enterprise sufficient equipment necessary to carry out its activities in that other State; or
(b) it carries on supervisory activities in that State in connection use of equipment referred to in sub-paragraph (a).