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 311971Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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