S.L. 123.49 · Double Taxation Relief On Taxes On (S.L. 123.49)
S.L. 123.49 Art. 5in a through a status,
An enterprise shall not be deemed to have a permanent establishment Contracting State merely because it carries on business in that State broker, a general commission agent or any other agent of an independent provided that such persons are acting in the ordinary course of their business.