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" permanent establishment" when used 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 an agency unless the agent has, and habitually exercises, a general... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 98
1999
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
..."permanent establishment" when used with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed...from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not be deemed to have a permanent establishment...
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
..."permanent establishment" when used with respect to are enterprise of one of the Contracting Parties means a branch, management, factory or other fixed...from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not be deemed to have a permanent establishment...
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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
..."permanent establishment" when used with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed...from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not be deemed to have a permanent establishment...
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The Code of Federal Regulations of the United States of America

1980 - 476 pages
...enterprise from the management, control or supervision of the trade, business, or other activity of anather enterprise or concern, or remuneration for labor or...does not include an agency unless the agent has, and habitual!; exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 212 pages
...business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and habitually...authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An...
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The Code of Federal Regulations of the United States of America

1968 - 416 pages
...establishment", when used with respect to an enterprise oí one oí the Contracting States, means a branch, factory, or other fixed place of business, but does...unless the agent has, and habitually exercises, a gen oral authority to negotiate and conclude contracts on behalf of such enterprise or has a. stock...
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The Code of Federal Regulations of the United States of America

1990 - 214 pages
...business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and habitually...authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An...
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The Code of Federal Regulations of the United States of America

1974 - 436 pages
...business, but does not Include the casual and temporary use of merely storage facilities, nor does It Include an agency unless the agent Has and habitually...general authority to negotiate and conclude contracts эп behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967 - 1388 pages
..."permanent establishment'' when used with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed...from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not been deemed to have a permanent establishment...
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