The existence of an independent agent will not give rise to a permanent establishment. Article 5(5)78 only applies to an agent ‘other than an agent of an independent status to whom paragraph (6) of this Article applies’. The Swedish Treaty continues:

‘5(6) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.’

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.