Part IV.

Avoidance of Permanent Establishment Status

<< Article 11 - Application of Tax Agreements to Restrict a Party's Right to Tax its Own Residents		>> Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
	Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, November...

Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies