1. BackPage Online, October 2016
2. Multilateral Convention (MLI) – Tax Evolution or Revolution?
3. THE HOUSE OF REPRESENTATIVES
4. These include the DTTs with Austria and Germany. These countries reserved the right for article 13(4) not to apply to its covered tax agreements. It follows from this that in relation to these countries Option A would apply, on the basis of which the specifically listed activities in the respective DTTs with these countries must actually have a preparatory or auxiliary character to not to constitute a PE, while article 13(4) would not be applicable. 209. These include the DTTs with France, Lithuania, Portugal and the United Kingdom. France and Lithuania chose to apply Option B, on the basis of which the specifically listed activities, a priori, are deemed not to constitute a PE. Portugal and the United Kingdom chose to apply neither Option A or B. Consequently, in relation to these countries;The Czech Republic;These include the DTTs with Canada, China (People's Rep,2016