 permanent establishment" when used with respect to an enterprise of one of the contracting parties means a branch, management, factory or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general...  Reports of the Tax Court of the United States - Page 30by United States. Tax Court - 1959Full view - About this book
 | American literature - 1945 - 1608 pages
...permanent establishment in this country. The term, permanent establishment, is defined as not including an agency unless the agent has and habitually exercises...general authority to negotiate and conclude contracts here. It looks as though American publishers and alien authors, resident in the United Kingdom of Great... | |
 | United States - 1941 - 1450 pages
...<>r indirectly through any branch or management in Canada, or (3) through an agency in Canada where the agent has and habitually exercises a general authority to negotiate and conclude contracts. INCOME PARTLY ARISING FROM CREATIVE OPERATIONS WITHIN CANADA Where a nonresident person produces, grows,... | |
 | Finance - 1936 - 912 pages
...through any branch or management in the United Kingdom, or through an agency in the United Kingdom where the agent has and habitually exercises a general authority to negotiate and conclude contracts. One should mention at this point that Great Britain has concluded a treaty with the Irish Free State,... | |
 | Administrative law - 1980 - 476 pages
..."permanent establishment ' when used with respect to an enterprise of one of the contracting States, means a branch, management, factory or other fixed...does not include an agency unless the agent has, and habit ua exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise... | |
 | Administrative law - 1998 - 212 pages
...business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and habitually...authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An... | |
 | Administrative law - 1990 - 214 pages
...business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and habitually...authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An... | |
 | Administrative law - 2001 - 228 pages
...concern, or remuneration for labor or personal services, or income from the operation of ships; (m) The term "permanent establishment", when used with...respect to an enterprise of one of the contracting States, means a branch, management, factory or other fixed place of business, but does not Include... | |
 | Administrative law - 1974 - 436 pages
...Contracting State" mean a United States enterprise or a Netherlands enterprise as the context requires. (1) The term "permanent establishment", when used with...respect to an enterprise of one of the Contracting States, means a branch, factory, or other fixed place of business, but does not Include an agency unless... | |
 | Administrative law - 1999 - 220 pages
...establishment", when used with respect to an enterprise of one of the Contracting States, means a branch, factory or other fixed place of business, but does not include an agency unless that agent has, and habitually exercises, a general authority to negotiate and conclude contracts on... | |
 | Administrative law - 1999 - 240 pages
...establishment", when used with respect to an enterprise of one of the Contracting States, means a branch, factory or other fixed place of business, but does not include an agency unless that agent has, and habitually exercises, a general authority to negotiate and conclude contracts on... | |
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