Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.63 · Double Taxation Relief On Taxes On (S.L. 123.63)

S.L. 123.63 Art. 6to have a it carries on or any other in the ordinary

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.