Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.172 · Double Taxation Relief (Taxes On Income) (S.L. 123.172)

S.L. 123.172 Art. 4the term of goods to the to the enterprise; the purpose of the purpose of preparatory or combination that the from this

In KraftAmtlicher Text

Notwithstanding the preceding provisions of this Article, "permanent establishment" shall be deemed not to include:

(a) the use of facilities solely for the purpose of storage or display or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or merchandise belonging enterprise solely for the purpose of storage or display;

(c) the maintenance of a stock of goods or merchandise belonging enterprise solely for the purpose of processing by another

(d) the maintenance of a fixed place of business solely for collecting information for the enterprise;

(e) the maintenance of a fixed place of business solely for carrying on, for the enterprise, any other activity of a auxiliary character;

(f) the maintenance of a fixed place of business solely for any of activities mentioned in sub-paragraphs (a) to (e), provided overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.