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Norway

Category: Agreements Double Taxation Agreements With Different Countries

for a period or periods aggregating to more than six months within any 12 months' period.1.2.3. Notwithstanding the preceding provisions of this article, the term " permanent establishment " shall be deemed not to include:a. the use


Denmark

Category: Agreements Double Taxation Agreements With Different Countries

such sires, projects or activities, if any) continue for a period of 183 days or more.3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include;a. the use of facilities


Sweden

Category: Agreements Double Taxation Agreements With Different Countries

be used in the prospecting for, or extraction or exploitation of mineral oils in that State.5. Notwithstanding the preceding provisions of this Article, the term 'permanent establishment' shall be deemed not to include:a. the use of facilities


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Zambia

Category: Agreements Double Taxation Agreements With Different Countries

purpose of export to the enterprise of which it is the permanent establishment.7. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year


Vietnam

Category: Agreements Double Taxation Agreements With Different Countries

only where such site, project or activity continues for a period of more than six months.1.2.3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:a. the use of facilities


United States Of America

Category: Agreements Double Taxation Agreements With Different Countries

State for a related enterprise (within the meaning of paragraph 1 of article 9 (associated enterprises)).1.2.3. Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include any one or more


United Arab Emirates

Category: Agreements Double Taxation Agreements With Different Countries

project for a period or periods aggregating to more than 9 months within any twelve-month period.1.2.3. Notwithstanding the preceding provisions of this Article, the term permanent establishment" shall be deemed not to include:a. the use of facilities


Union Of Soviet Socialist Republics

Category: Agreements Double Taxation Agreements With Different Countries

used in, the prospecting for, or extraction or production of mineral oils in that other State.1.2.3. Notwithstanding the preceding provisions of this article, the term " permanent establishment " shall not include:a. the use of facilities solely


Turkey

Category: Agreements Double Taxation Agreements With Different Countries

be used in, the prospecting for, or extraction or production of mineral oils in the State.1.2.3. Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include:a. the use of facilities


France

Category: Agreements Double Taxation Agreements With Different Countries

establishment only where such site or project continues for a period of more than six months.4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:a. the use of facilities


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