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.’

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