Words and Phrases - "habitual"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

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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Words and Phrases
habitual