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

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.... Provision 1 Albania Article 5 (5)(a) 2 Armenia Article 5 (5)(a) 3 Australia Article 5(5)(a) 4 Austria Article 5 (5)(a) 5 Bangladesh Article 5 (4)(a) 6 Belarus Article 5 (4)(a) 7 Belgium Article 5 (4)(a) 8 Bhutan Article 5 (5)(a) 9 Botswana Article 5(5) (a) 10 Brazil Article 5 (4) 11 Bulgaria Article 5 (4)(a) 12 Canada Article 5 (4)(a) 13 Colombia Article 5(5) (a) 14 Croatia Article 5 (6)(a) 15 Cyprus Article 5 (5)(a) ....

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....icle 5 (5) (a) 50 Mongolia Article 5 (4) 51 Montenegro Article5(5)(1) 52 Morocco Article 5(5) 53 Mozambique Article 5(5) (a) 54 Myanmar Article 5 (5) (a) 55 Namibia Article 5(5) (a) 56 Nepal Article 5 (5) (a) 57 Netherlands Article5(5) (a) 58 New Zealand Article 5(4) (a) 59 Norway Article5(5) (a) 60 Oman Article 5 (4) 61 Philippines Article 5 (4) (a) 62 Poland Article5(4) (a) 63 Portuguese Republic Article5(5) (a) 64 Qatar Article 5 (6) (a) 65 Romania Article5(5)(a) 66 Russia Article5(4) (a....

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....Jurisdiction  Provision 1 Albania Article 5 (7) 2 Armenia Article 5 (7) 3 Australia Article 5(6) 4 Austria Article 5 (6) 5 Bangladesh Article 5 (5) 6 Belarus Article 5 (5) 7 Belgium Article 5 (5) 8 Bhutan Article 5 (7) 9 Botswana Article 5(7) 10 Brazil Article 5 (5) 11 Bulgaria Article 5 (5) 12 Canada Article 5  (5) 13 Colombia Article 5(7) 14 Croatia Article 5 (8) 15 Cyprus Article 5 (7) 16 Czech Republic Article 5 (7) 17 Denmark Article 5 (5) 18 Egypt Article 5....

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.... 56 Nepal Article 5 (7) 57 Netherlands Article5(6) 58 New Zealand Article 5(5) 59 Norway Article5(7) 60 Oman Article 5 (5) 61 Philippines Article 5 (6) 62 Poland Article5(5) 63 Portuguese Republic Article5(6) 64 Qatar Article 5 (8) 65 Romania Article5(6) 66 Russia Article5(5) 67 Saudi Arabia Article 5 (7) 68 Serbia Article5(7) 69 Singapore Article 5 (9) 70 Slovak Republic  Article5(5) 71 Slovenia Article5(7) 72 South Africa Article 5(6) 73 Spain Article5(5) 74 ....