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

S.L. 123.45 ст. 4a permanent or installed contract with months within

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An enterprise of a Contracting State shall be deemed to have establishment in the other Contracting State if equipment is being used in that other State, or supervision thereof is carried out, by, for or under the enterprise during a period or periods aggregating more than six any 12-month period.