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S.L. 123.77 · Double Taxation Relief On Taxes On (S.L. 123.77)

S.L. 123.77 Art. 4an enterprise in the other such activity or periods

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The furnishing of services, including consultancy services, by of a Contracting State through employees or other engaged personnel Contracting State constitutes a permanent establishment provided that continues for the same project or a connected project for a period aggregating more than three months within any twelve-month period.