بناء عليه، تعتبر الخدمات المقدمة من

بناء عليه، تعتبر الخدمات المقدمة من الفرع في لبنان الى الشركة الام الامارتية بمثابة تصدير خدمة معفاة من الضريبة مع حق الحسم عملاً بمبدأ إقليمية "استعمال" الخدمات المصدّرة، حيث لا استفادة للفرع بتاتاً من هذه الخدمات المستعملة حصراً خارج الأراضي اللبنانية من قبل الشركة الام، وكون الفرع إمتداداً للشركة الام في مطلق الاحوال،

Results (English) 1:

Accordingly, the services provided by the branch in Lebanon to the parent company of the United Arab Emirates as export tax exempt service with the right of deduction in accordance with the principle of "use" of exporting services, where access to these services at all branch used exclusively outside Lebanese territory by the parent company and that section is an extension of the parent company,

Results (English) 2:

Accordingly, it is the services provided by the branch in Lebanon to the motherland Alamartah company as export are exempt from the tax with a right to the discount service in accordance with a regional principle of "use" exporting services, where not take advantage of the branch at all of these services used exclusively outside Lebanese territory by the parent company, the fact that an extension of the mother branch of the company in any case,

Results (English) 3:

Consequently, the service is provided to the parent company's branch in Lebanon as an export tax free service with the right of deduction in accordance with the principle of regional use "exporting services, where there is absolutely no use of branch of the services used exclusively outside the Lebanese territory by the parent company, the branch company as an extension of the mother in the absolute adverbs;