Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions

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..... suant to Article 13(7) of the Convention, India hereby chooses to apply Option [A] under Article 13(1). Notification of Existing Provisions in Listed Agreements Pursuant to Article 13(7) of the Convention, India considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below. Listed Agreement .....

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..... g Article 5(4) 28 Hungary Article 5(4) 29 Iceland Article 5(4) 30 Indonesia Article 5(4) 31 Ireland Article 5(5) 32 Israel Article 5(4) 33 Italy Article 5(3) 34 Japan Article 5(6) 35 Jordan Article 5(5) 36 Kazakstan Article 5(4) 37 Kenya Article 5(4) 38 Korea Article 5(4) 39 Kuwait Article 5(5) 40 Kyrgyz Republic Article 5(5) 41 Latvia Arti .....

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..... le 5(7) 70 Slovak Republic Article5(3) 71 Slovenia Article5(4) 72 South Africa Article 5(4) 73 Spain Article5(3) 74 Sri Lanka Article 5(4) 75 Sudan Article 5(4) 76 Sweden Article5(5) 77 Swiss Confederation Article5(3) 78 Syria Article 5(4) 79 Tajikistan Article 5(4) 80 Tanzania Article 5(4) 81 Thailand Article 5(4) 82 Trinidad & Tobago Article 5 .....

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