Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies

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....e of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies 1. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permanent establishment", but subject to paragraph 2, where a person is acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise and, in doing so, habitually concludes contracts, or ha....

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....uld not cause that fixed place of business to be deemed to constitute a permanent establishment under the definition of permanent establishment included in the Covered Tax Agreement (as it may be modified by this Convention). 2. Paragraph 1 shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise of the other Contracting Jurisdi....

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....n agent of an independent status undertakes for the enterprise, but only to the extent that such provisions address the situation in which such person has, and habitually exercises, in that Contracting Jurisdiction an authority to conclude contracts in the name of the enterprise. b) Paragraph 2 shall apply in place of provisions of a Covered Tax Agreement that provide that an enterprise shall n....