وذهبوا إلى القول إن أنشطة البيع التي تتم على يد الوكلاء بالعمولة المستقلين وكذا أنشطة الشراء لا تخضع للضريبة بالنسبة للموكل بمقتضى هذه القاعدة.
Although the point in controversy relating to the allocation of profits between different permanent establishments as opposed to allocation between a permanent establishment and its head office was not in doubt, it was generally accepted that the concern of the Group of Experts should be clearly brought out.