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" State a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute such fixed place of business a permanent establishment of such enterprise. The fact that a corporation of one contracting... "
The Code of Federal Regulations of the United States of America - Page 89
1973
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Legislative Calendar, Volume 60, Part 2

United States. Congress. Senate. Committee on Finance - 1946 - 910 pages
...enterprise of one of the Contracting Parties maintains in the territory of the other Contracting Party a fixed place of business exclusively for the purchase...business a permanent establishment of such enterprise. The fact that a corporation of one Contracting Party has a subsidiary corporation which is a corporation...
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...enterprise of one of the Contracting Parties maintains in the territory of the other Contracting Party a fixed place of business exclusively for the purchase...business a permanent establishment of such enterprise. The fact that a corporation of one Contracting Party has a subsidiary corporation which is a corporation...
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...enterprise of one of the Contracting' Parties maintains in the territory of the other Contracting Party a fixed place of business exclusively for the purchase...business a permanent establishment of such enterprise. The fact that a corporation of one Contracting Party has a subsidiary corporation which is a corporation...
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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
...enterprise of one of the Contracting Parties maintains in the territory of the other Contracting Party a fixed place of business exclusively for the purchase...business a permanent establishment of such enterprise. The fact that a corporation of one Contracting Party has a subsidiary corporation which is a corporation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 212 pages
...a bona fide commission agent, broker or custodian acting in the ordinary course of his business as such. The fact that an enterprise of one of the Contracting...corporation of the other Contracting State or which is engaged in trade or business in such other Contracting State, such subsidiary corporation shall...
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The Code of Federal Regulations of the United States of America

1968 - 416 pages
...a bona fide commission agent, broker or custodian acting In the ordinary course of his business as such. The fact that an enterprise of one of the Contracting...goods or merchandise shall not of Itself constitute euch fixed place of business a permanent establishment of such enterprise. When a corporation of one...
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The Code of Federal Regulations of the United States of America

1990 - 214 pages
...a bona fide commission agent, broker or custodian acting in the ordinary course of his business as such. The fact that an enterprise of one of the Contracting...business exclusively for the purchase of goods or merSec. Internal R«v*nu« Service, Treasury chandise shall not of itself constitute such fixed place...
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The Code of Federal Regulations of the United States of America

1999 - 220 pages
...business as such. The fact that an enterprise of one of the contracting States maintains in the other State a fixed place of business exclusively for the...business a permanent establishment of such enterprise. The fact that a corporation of one contracting State has a subsidiary corporation which is a corporation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 pages
...as such. The fact that an enterprise of one of the contracting States maIntains In the other State $ fixed place of business exclusively for the purchase...business a permanent establishment of such enterprise. The fact that a corporation of one contractIng State has a subsidiary corporation which Is a corporation...
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The Code of Federal Regulations of the United States of America

1974 - 436 pages
...agent, broker, custodian or other independent agent acting In the ordinary course of his business as such The fact that an enterprise of one of the contracting...fixed place of business exclusively for the purchase for such enterprise of goods or merchandise shall not of Itself constitute such fixed place of business...
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