Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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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

In KraftAmtlicher Text

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).