Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.42 · Double Taxation Relief On Taxes On (S.L. 123.42)

S.L. 123.42 Art. 3the term or delivery to the to the enterprise; the purpose of for the the purpose of or for for the enterprise in a the said fair or

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, display of goods or merchandise belonging to the enterprise;

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

(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 purchasing goods or merchandise, or of collecting information, enterprise;

(e) the maintenance of a fixed place of business solely for advertising, for supply of information, for scientific research similar activities which have a preparatory or auxiliary character enterprise;

(f) the maintenance of goods or merchandise exposed by the fair or an exhibition which are sold after the closing of exhibition.