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
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.