Article 5(5) of a Treaty - Dependent Agent PE (DAPE)

Article 5(5) - Dependent Agent PE (DAPE)

Conditions to be satisfied (cumulative conditions)

• Should be a ‘Person’

• Agent other than an agent of independent status as per Article 5(6)

• Acting on behalf of an enterprise

• Has an authority to conclude (or is authorised to negotiate all elements and details of a) contracts in a Contracting State

• Habitually exercising (repeatedly and  not merely in isolated cases) such authority in a Contracting State

• In name of enterprise

• No auxiliary activitie

  (Source: Collected and Edited)