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

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..... 5 (5)(a) 2 Armenia Article 5 (5)(a) 3 Australia Article 5(5)(a) 4 Austria Article 5 (5)(a) 5 Bangladesh Article 5 (4)(a) 6 Belarus Article 5 (4)(a) 7 Belgium Article 5 (4)(a) 8 Bhutan Article 5 (5)(a) 9 Botswana Article 5(5) (a) 10 Brazil Article 5 (4) 11 Bulgaria Article 5 (4)(a) 12 Canada Article 5 (4)(a) 13 Colombia Article 5(5) (a) 14 Croatia Article 5 (6)(a) 15 Cyprus Article 5 (5)(a) 16 Czech Republic Article 5 (5)(a) 17 Denmark Article 5 (4)(a) 18 Egypt Article 5(4)(i) 19 Estonia Article 5 (5)(a) 20 Ethiopia Article 5(5)(a) 21 Fiji Article 5(5)(a) 22 Finland Article 5 (5) (a) 23 France Article 5 (5) (a) 24 Georgia Article 5 (5) (a) 25 Germany Article 5 (5) (a) 26 Greece Article II(1)(h)(dd)(1) 27 Hong Kong Article 5 (5) (a) 28 Hungar .....

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..... ) 81 Thailand Article 5 (5) (a) 82 Trinidad Tobago Article 5 (4) (a) 83 Turkey Article5(4) (a) 84 Turkmenistan Article 5 (5) (a) 85 Uganda Article 5(4) (a) 86 Ukraine Article5(5) (a) 87 United Arab Emirates Article 5 (4) 88 United Kingdom Article5(4) (a) 89 Uruguay Article 5 (5) (a) 90 USA Article 5 (4) (a) 91 Uzbekistan Article 5 (4) 92 Vietnam Article 5 (4) (a) 93 Zambia Article 5(4) (i) Pursuant to Article 12(6) of the Convention, India considers that the following agreements contain a provision described in Article 12(3)(b). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 5 (7) 2 Armenia Article 5 (7) 3 Australia Article 5(6) .....

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..... icle5(6) 64 Qatar Article 5 (8) 65 Romania Article5(6) 66 Russia Article5(5) 67 Saudi Arabia Article 5 (7) 68 Serbia Article5(7) 69 Singapore Article 5 (9) 70 Slovak Republic Article5(5) 71 Slovenia Article5(7) 72 South Africa Article 5(6) 73 Spain Article5(5) 74 Sri Lanka Article 5 (7) 75 Sudan Article 5(7) 76 Sweden Article5(8) 77 Swiss Confederation Article5(6) 78 Syria Article 5 (7) 79 Tajikistan Article 5 (6) 80 Tanzania Article 5(7) 81 Thailand Article 5 (7) 82 Trinidad Tobago Article 5 (6) 83 Turkey Article5(5) 84 Turkmenistan Article 5 (7) 85 Uganda Article 5(6) 86 Ukraine Article5(6) 87 United Arab Emirates Article 5 (5) 88 United Kingdom Article5(5) 89 Uruguay Article 5 (7) 90 USA Article 5 (5) 91 Uzbekistan Article 5 (5) 92 Vietn .....

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