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
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.