Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting Part IV AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS
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Permanent establishment through commissionnaire arrangements deemed to arise unless independent agent exception and fixed place test apply. Where a person in a Contracting Jurisdiction habitually concludes contracts or plays the principal role leading to contracts routinely concluded without material modification by an enterprise, and those contracts are in the enterprise's name, transfer ownership or use rights, or provide services of the enterprise, the enterprise shall be deemed to have a permanent establishment in that jurisdiction, unless those activities would not create a permanent establishment if carried out through a fixed place of business; an independent agent acting in the ordinary course is excluded, but not where acting exclusively or almost exclusively for closely related enterprises.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permanent establishment through commissionnaire arrangements deemed to arise unless independent agent exception and fixed place test apply.
Where a person in a Contracting Jurisdiction habitually concludes contracts or plays the principal role leading to contracts routinely concluded without material modification by an enterprise, and those contracts are in the enterprise's name, transfer ownership or use rights, or provide services of the enterprise, the enterprise shall be deemed to have a permanent establishment in that jurisdiction, unless those activities would not create a permanent establishment if carried out through a fixed place of business; an independent agent acting in the ordinary course is excluded, but not where acting exclusively or almost exclusively for closely related enterprises.
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