Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.57 · Double Taxation Relief On Taxes On (S.L. 123.57)

S.L. 123.57 Art. 4owner business in the a permanent personal of which or case may be,

In KraftAmtlicher Text

The provisions of paragraphs 1 and 2 shall not apply if the beneficial of the interest, being a resident of a Contracting State, carries on other Contracting State in which the interest arises, through establishment situated therein, or performs in that other State independent services from a fixed base situated therein, and the debt-claim in respect the interest is paid is effectively connected with such permanent establishment fixed base. In such case the provisions of Article 7 or Article 14, as the shall apply.