DT7263 - Particular agreements: France: Employments

Exemption for short term business visitors in Article 15(2) is only available if the visitor spends 183 days or less in the other state in any 12 month period (not in a fiscal year).

Article 7A provides that in applying Article 15(2) to the employees of the companies mentioned in DT7257 (Channel Tunnel operators) the scope of the usual rule, that the remuneration must not be borne by a permanent establishment of the employer in the state where the duties are exercised (Article 15(2)(c)), is subject to a restriction.

If it were not for this restriction the existence of a partnership, created under the Channel Tunnel agreement, between the English and French companies concerned could enable the argument to be put that the operations of the partner in the other country amount to a permanent establishment of the employer. Article 7A(6)(b) ensures that a permanent establishment cannot exist for the purposes of Article 15(2) solely by virtue of the partnership.