Internet service provider and the dependent agent

Abstract

The article analyses the role of Internet services providers (ISP) when an enterprise performs e-commerce abroad and uses ISP services. One of the premises for the appearance of the institute of a permanent establishment is the acknowledgement of ISP as a dependent agent of a foreign company. Activities performed by ISP sometimes may raise doubts if they really do not take over a part of business functions of the foreign company. With regard to how much ISP act in the name of the foreign company a possibility may be discussed to acknowledge ISP as a dependent agent. Also the role of an intelligent software agent is discussed in the article together with functions it receives in the transactions of purchase-sale or services provision. Requirements for a dependent agent and the question if an intelligent software agent corresponds to them are analysed.