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" permanent establishment," when used with respect to an enterprise of one of the Contracting States, means a branch, factory, mine, oil well, plantation, workshop, warehouse, installation, or other fixed place of business, but does not include an agency... "
The Code of Federal Regulations of the United States of America - Page 31
1971
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...mentioned. Thus, in the treaty with Great Britain it is defined to mean "a branch, management, factory, or other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf." In other words, the term...
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of...
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The Code of Federal Regulations of the United States of America

1968 - 416 pages
..."enterprise of the other Contracting State" mean a United States enterprise or a Belgian enterprise, as trie context requires. (f) The term "permanent establishment",...authority to negotiate and conclude contracts on behalf of euch enterprise or has control over a stock of merchandise from which he regularly fills orders on...
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The Code of Federal Regulations of the United States of America

1974 - 436 pages
...States" and "enterprise of the other Contracting State" mean a United States enterprise or a Belgian enterprise, as the context requires. (f) The term...business, but does not Include an agency unless the agent bas, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of...
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The Code of Federal Regulations of the United States of America

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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967 - 1388 pages
...with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 726 pages
...States" and "enterprise of the other contracting State" mean a United States enterprise or a Belgian enterprise, as the context requires. (f) The term...behalf of such enterprise or has control over a stock of merchandise from which he regularly fills orders on behalf of such enterprise. An enterprise , of...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 1182 pages
...contracting State" mean a United States enterprise or a Belgian enterprise, as the context requires. (26) (f) The term "permanent establishment" when used with...behalf of such enterprise or has control over a stock of merchandise from which he regularly fills orders on behalf of such an enterprise. An enterprise...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 3

United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...with respect to an enterprise of one of the contracting parties means a branch, management, factory or other fixed place of business, but does not include...conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of...
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