Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions

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....rovisions Pursuant to Article 13(7) of the Convention, India hereby chooses to apply Option [A] under Article 13(1). Notification of Existing Provisions in Listed Agreements Pursuant to Article 13(7) of the Convention, India considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below....

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....Estonia Article 5(4) 20 Ethiopia Article 5(4) 21 Fiji Article 5(4) 22 Finland Article 5(4) 23 France Article 5(4) 24 Georgia Article 5(4) 25 Germany Article 5(4) 26 Greece Article II (1)(h)(cc) 27 Hong Kong Article 5(4) 28 Hungary Article 5(4) 29 Ice....

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....o Article 5(4) 50 Mongolia Article 5(3) 51 Montenegro Article5(4) 52 Morocco Article 5(4) 53 Mozambique Article 5(4) 54 Myanmar Article 5(4) 55 Namibia Article 5(4) 56 Nepal Article 5(4) 57 Netherlands Article5(4) 58 New Zealand Article 5(3) 59 Norwa....