S.L. 123.151 · Double Taxation Relief (Taxes On Income) (S.L. 123.151)
S.L. 123.151 Art. 3project or such site, (six) months; by an enterprise for such the same or a exceeding any 12 (twelve) an independent continue in the aggregate period. 3, the within the the activities enterprises are
The term "permanent establishment" likewise encompasses:
a) a building site or a construction, assembly or installation supervisory activities in connection therewith, but only where project or activities continue for a period of more than 6 b) the furnishing of services, including consultancy services, through employees or other personnel engaged by the enterprise purpose, but only where activities of that nature continue (for connected project) within a Contracting State for a period or periods in the aggregate 183 (one hundred and eighty three) days in month period; c) the performance of professional services or other activities of character by an individual, but only where those services or activities within a Contracting State for a period or periods exceeding 183 (one hundred and eighty three) days in any 12 (twelve) month
For the purposes of computing the time limits referred to in paragraph activities carried on by an enterprise associated with another enterprise meaning of Article 9 shall be aggregated with the period during which are carried on by the associated enterprise, if the activities of both identical or substantially similar.
Verwijst naar
- S.L. 123.151 Art. 9