Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.77 · Double Taxation Relief On Taxes On (S.L. 123.77)

S.L. 123.77 Art. 4an enterprise in the other such activity or periods

In KraftAmtlicher Text

The furnishing of services, including consultancy services, by of a Contracting State through employees or other engaged personnel Contracting State constitutes a permanent establishment provided that continues for the same project or a connected project for a period aggregating more than three months within any twelve-month period.