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S.L. 123.45 · Double Taxation Relief On Taxes On (S.L. 123.45)

S.L. 123.45 ст. 3project or such site, months; by an by the of that nature Contcacting months within

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The term "permanent establishment" likewise encompasses:

(a) a building site, a construction, assembly or installation supervisory activities in connection therewith, but only where project or activities continue for a period of more than six

(b) the furnishing of services, including consultancy services, enterprise through employees or other personnel engaged enterprise for such purpose, but only where activities continue (for the same or a connected project) within the State for a period or periods aggregating more than six any 12-month period.