https://www.taxtmi.com/caselaws?id=787618 Whether a Denmark-resident software vendor had a dependent agent permanent establishment under Article 5(4) was decided by applying the Article's three alternative tests: habitual authority to conclude contracts, stock maintained for regular delivery, or habitually securing orders. The distributor agreements showed non-exclusive distributors purchasing and selling in their own name, acting as independent contractors, permitted to sell competitors' products, and allowed pricing within statutory MRP limits. Absent evidence that distributors habitually concluded contracts, held stock for the vendor, or secured orders substantially for the vendor, Article 5(4) conditions were not met and no PE was found. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787618 Whether a Denmark-resident software vendor had a dependent agent permanent establishment under Article 5(4) was decided by applying the Article's three alternative tests: habitual authority to conclude contracts, stock maintained for regular delivery, or habitually securing orders. The distributor agreements showed non-exclusive distributors purchasing and selling in their own name, acting as independent contractors, permitted to sell competitors' products, and allowed pricing within statutory MRP limits. Absent evidence that distributors habitually concluded contracts, held stock for the vendor, or secured orders substantially for the vendor, Article 5(4) conditions were not met and no PE was found. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787618