Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.43 · Double Taxation Relief On Taxes On (S.L. 123.43)

S.L. 123.43 Art. 6to have a it carries on or any other in the ordinary are devoted considered an

In KraftAmtlicher Text

An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, provided that such persons are acting course of their business. However, when the activities of such an agent wholly or almost wholly on behalf of that enterprise, he shall not be agent of an independent status within the meaning of this paragraph.