 permanent 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 not include an agency unless the agent has, and habitually exercises, a general authority...  Code of Federal Regulations: 1949-1984 - Page 731970Full view - About this book
 | United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...previously 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...has a stock of merchandise from which he regularly fills orders on its behalf." In other words, the term "permanent establishment" connotes a projection... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...previously 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...has a stock of merchandise from which he regularly fills orders on its behalf." In other words, the term "permanent establishment" connotes a projection... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...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...has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not be deemed to... | |
 | 1954 - 1486 pages
...“enterprise of the other Contracting Stats” mean a United States enterprise or a Netherlands entrprlae. as the context requires. (i) The term “permanent...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... | |
 | 1999 - 240 pages
...States" and "enterprise of the other Contracting State" mean a United States enterprise or a Greek enterprise, as the context requires. (i) The term...of business, but does not include an agency unless that agent has, and habitually exercises, a general authority to negotiate and conclude contracts on... | |
 | 1998 - 212 pages
...States" and "enterprise of the other Contracting State" mean a United States enterprise or a Greek enterprise, as the context requires. (i) The term...of business, but does not include an agency unless that agent has, and habitually exercises, a general authority to negotiate and conclude contracts on... | |
 | 1974 - 436 pages
...Contracting State" mean a United States enterprise or a Greek enterprise, as the context requires. (1) The term "permanent establishment", when used with...of business, but does not Include an agency unless that agent has, and habitually exercises, a § 502.1 general authority to negotiate and conclude contracts... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...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...has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not been deemed to... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...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...has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the contracting parties shall not be deemed to... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...States" and "enterprise of the other contracting State" mean a United States enterprise or a Greek enterprise, as the context requires. (i) The term...of business, but does not include an agency unless that agent has. and habitually exercises, a general authority to negotiate and conclude contracts on... | |
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