Encyclopedia
Independent status agent
An agent with independent status - in relation to a person with a permanent residence in one Contracting State means a legal entity established under the legislation of another Contracting State, in the management, property and control of which the person with a permanent residence in the first mentioned State does not participate, as well as a natural person who is a person with a permanent residence in another Contracting State and is not in employment relationship with the person with a permanent residence in the first mentioned State1.
Agreement between the Government of the Russian Federation and the Government of the Slovak Republic on the avoidance of double taxation of income and property, ed. from 1997-06-16, art. 5. ↩