Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.146 · Double Taxation Relief (Taxes On Income) (S.L. 123.146)

S.L. 123.146 Art. 6a person - - is acting State, and to conclude to have a which person are a fixed place establishment

In KraftAmtlicher Text

Notwithstanding the provisions of paragraphs 1 and 2, where other than an agent of an independent status to whom paragraph 7 applies in a Contracting State on behalf of an enterprise of the other Contracting has, and habitually exercises, in that Contracting State an authority contracts in the name of the enterprise, that enterprise shall be deemed permanent establishment in that Contracting State in respect of any activities that person undertakes for the enterprise, unless the activities of such limited to those mentioned in paragraph 5 which, if exercised through of business, would not make this fixed place of business a permanent under the provisions of that paragraph.