Artikel VII Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

VII Ad Article 5, paragraph 3 For enterprises resident of a Contracting State and having started their activities on a building site or construction or installation project in the other Contracting State before the entry into force of the new Convention, the existence or not of a permanent establishment in the other State is determined according to the rules of the Convention of November 12, 1951, as supplemented by a Supplementary Protocol of November 12, 1951, and as amended by the Supplementary Convention of June 22, 1966.