Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions

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..... Pursuant 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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..... ) 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 Article 5(4) 42 Libya Article 4(3) 43 Lithuania Article 5(4) 44 Luxembourg Article 5(4) 45 Macedonia Article 5(4) 46 Malaysia Article 5(4) 47 Malta Article 5(4) 48 Mauritius .....

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..... icle 5(4) 81 Thailand Article 5(4) 82 Trinidad Tobago Article 5(3) 83 Turkey Article5(3) 84 Turkmenistan Article 5(4) 85 Uganda Article 5(3) 86 Ukraine Article5(4) 87 United Arab Emirates Article 5(3) 88 United Kingdom Article5(3) 89 Uruguay Article 5 (4) 90 USA Article 5(3) 91 Uzbekistan Article 5(3) 92 Vietnam Article 5(3) 93 Zambia Article 5(3) - - statute, statutory provisions legislation, l .....

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