Bibliothèque juridique et analyse de dossiers · Autriche · Belgique · Union européenne
LAWxPERT Connexion Compte gratuit

S.L. 123.136 · Double Taxation Relief (Taxes On Income) (S.L. 123.136)

S.L. 123.136 Art. 7State controls State, or a permanent company a

En vigueurTexte officiel

The fact that a company which is a resident of a Contracting or is controlled by a company which is a resident of the other Contracting which carries on business in that other State (whether through establishment or otherwise), shall not of itself constitute either permanent establishment of the other. Article 6 Income from immovable property