habitual

Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 -- summary under Article 5

Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5

Proposed change in BEPS final action plan to agency PE effectively elevates "habitually" requirement (p. 1142)

[A]rticle 5(5) will no longer...

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