Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
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