commissionaire
- Examples
The final report as regards Action 7 distinguishes in particular commissionaire arrangements and the exploitation of the specific exceptions to the definition of a permanent establishment (PE) as the most common strategies to artificially avoid taxable presence in the form of a PE. | SELS, ESTERS ET HYDRATES NON CLASSÉS DANS LA MÊME POSITION SH QUE LA DCI CORRESPONDANTE ET ADMIS EN EXONÉRATION DES DROITS |
The commissionaire arrangements typically take advantage of the relatively formal approach of the current Article 5(5) of the OECD Model Tax Convention as regards conclusion of sales contracts. | Les contrats de commissionnaires exploitent généralement l'approche relativement formelle actuellement prévue à l'article 5, paragraphe 5, du modèle de convention fiscale de l'OCDE en ce qui concerne la conclusion de contrats de vente. |
Random Word
Roll the dice and learn a new word now!
