S.L. 123.169 · Double Taxation Relief (Taxes On Income) (S.L. 123.169)
S.L. 123.169 Art. 7in a through a status, business. almost wholly between that which differ he will of this
An enterprise shall not be deemed to have a permanent establishment Contracting State merely because it carries on business in that State broker, general commission agent or any other agent of an independent provided that such persons are acting in the ordinary course of their However, when the activities of such an agent are devoted wholly or on behalf of that enterprise, and conditions are made or imposed enterprise and the agent in their commercial and financial relations from those which would have been made between independent enterprises, not be considered an agent of an independent status within the meaning paragraph.