Rechtsbibliotheek en dossieranalyse · Oostenrijk · België · Europese Unie
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S.L. 123.185 · Double Taxation Relief (Taxes On Income) (S.L. 123.185)

S.L. 123.185 Art. 7

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Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it insures risks in the territory of that State and collects premiums in respect of those risks through an employee or through a person other than an agent of an independent status to whom paragraph 6 applies.