commissionaire

n.

守门员，门警；

The Commissionaire: A Tax-Focused Evaluation from Germany
The Commissionaire Distributor Model in a Post-BEPS Environment
Zimmer: 'commissionaire' agent is not a permanent establishment
Commissionaire under attack: the tax implications of the recent OECD proposal
The German Commissionaire as a Permanent Establishment under the OECD Model Treaty
The Elicitation to Our Country from The Overseas Evolvement of Iatrical Commissionaire
Supreme Court holds that commissionaire structure does not amount to a permanent establishment.: Dell products v. Government of Norw...
The Proposed Changes to Article 5 (5) and 5 (6) in BEPS Action 7 : A solution to Commissionaire Arrangements
Commissionaire Structure as an Agency Permanent Establishment (PE): Low Risk for Foreign Principals Constituting a PE in Norway Dell...
The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Articl...