Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.122 · Double Taxation Relief On Taxes On (S.L. 123.122)

S.L. 123.122 Art. 7State controls State, or a permanent company a

In KraftAmtlicher Text

The fact that a company which is a resident of a Contracting or is controlled by a company which is a resident of the other Contracting which carries on business in that other State (whether through establishment or otherwise), shall not of itself constitute either permanent establishment of the other. Chapter III

Taxation of Income Article 6 INCOME FROM IMMOVABLE PROPERTY