| United States. Congress. Senate. Committee on Finance - 1946 - 910 pages
...terms "enterprise of one of the Contracting Parties" and "enterprise of the other Contracting Party" mean a United States enterprise or a United Kingdom...establishment in the territory of the other Contracting Party merely because it carries on business dealings in the territory of such other Contracting Party... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...various treaties previously mentioned. Thus, in the treaty with Great Britain it is defined to mean "a branch, management, factory, or other fixed place...from which he regularly fills orders on its behalf." In other words, the term "permanent establishment" connotes a projection of the foreign enterprise... | |
| United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...various treaties previously mentioned. Thus, in the treaty with Great Britain it is defined to mean "a branch, management, factory, or other fixed place...from which he regularly fills orders on its behalf." In other words, the term "permanent establishment" connotes a projection of the foreign enterprise... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...terms "enterprise of one of the Contracting Parties and "enterprise of the other Contracting Party" mean a United States enterprise or a United Kingdom...establishment in the territory of the other Contracting Party merely because it carries on business dealings in the territory of such other Contracting Party... | |
| 1999 - 220 pages
...Internal Revenue Service, Treasury other Contracting Party" mean a United States enterprise or an Irish enterprise, as the context requires. (1) The term...establishment in the territory of the other Contracting Party merely because it carries on business dealings in the territory of such other Contracting Party... | |
| 1990 - 214 pages
...Parties" and "enterprise of the other Contracting Party" mean a United States enterprise or an Irish enterprise, as the context requires. (1) The term...establishment in the territory of the other Contracting Party merely because it carries on business dealings in the territory of such other Contracting Party... | |
| 2001 - 228 pages
..."permanent establishment", when used with respect to an enterprise of one of the contracting States, means a branch, management, factory or other fixed...from which he regularly fills orders on its behalf. In this connection — (I) An enterprise of one of the contracting States shall not be deemed to have... | |
| 1954 - 1486 pages
...establishment”, when used with respect to an enterprise of one of the Contracting States, means a branch, factory, or other fixed place of business, but does...enterprise or has a stock of merchandise from which be regulaxly Oils orders on behalf of such enterprise. An enterprise ci one of the Contracting States... | |
| 1980 - 476 pages
...means a branch, management, factory, mine, farm. 359 Ml 1)740 Ш1 24 Title 26— Internal Revenu« от other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or regularly fills orders on its behalf from a stock of goods or merchandise. An enterprise of one of... | |
| 1998 - 212 pages
...means a branch, factory or other fixed place of business, but does not include an agency unless that agent has, and habitually exercises, a general authority...merchandise from which he regularly fills orders on behalf of such enterprise. An enterprise of one of the Contracting States shall not be deemed to have... | |
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