Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.100 · Double Taxation Relief On Taxes On (S.L. 123.100)

S.L. 123.100 Art. 6an insurance be deemed if it collects

In KraftAmtlicher Text

Notwithstanding the preceding provisions of this Article, enterprise of a Contracting State shall, except in regard to re-insurance, to have a permanent establishment in the other Contracting State premiums in the territory of that other State or insures risks situated therein.