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" State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. "
Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ... - Page 142
by United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
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Securitizations: Legal and Regulatory Issues

Patrick D. Dolan, C. VanLeer Davis - 2000 - 1220 pages
...are not treated as agents for the purpose of the permanent establishment provisions. An independent agent is a broker, general commission agent or any other agent of independent status, provided such persons are acting in the ordinary course of their business. It should...
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The Impact of Community Law on Tax Treaties:Issues and Solutions

Pasquale Pistone - 2002 - 424 pages
...permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which...
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Treaties and International Agreements Registered Or Filed and Recorded with ...

United Nations Staff - 2002 - 564 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status or with an agent of an independent status from which deliveries are made by that agent, provided that...
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China Briefing's Business Guide to the Greater Pearl River Delta

2004 - 642 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such a person is acting in the ordinary course of his business." In view of this, Chinese enterprises...
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Global Transfer Pricing Solutions: 2005

Judy S. Kuan - 2004 - 346 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business." The next step for the court...
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The Taxation of Permanent Establishments: An International Perspective

Radhakishan Rawal - 2006 - 551 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business." Article 5(5) dealing with dependent...
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International Taxation: U.S. Taxation of Foreign Persons and ..., Volume 1

Joseph Isenbergh - 2006 - 806 pages
...does not have a permanent establishment in a country if it carries on business there solely "through a broker, general commission agent, or any other agent of an independent status, providing that such persons are acting in the ordinary course of their business." This removes from...
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International Expatriate Employment Handbook

Andrius R. Kontrimas, Mary K. Samsa - 2006 - 718 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status where such persons are acting in the ordinary course of their business. The existence of a person acting...
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Treaty Series Vol. 1913

416 pages
...establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, if the activities of...
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Treaty Series Volume 1858 - 1995 - I. Nos. 31608-31656

486 pages
...have a permanent establishment in a State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. G. The fact that a company which...
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