TMI BlogBusiness profitsX X X X Extracts X X X X X X X X Extracts X X X X ..... se may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the profits to be attributed to a permanent establishment in accordance with paragraph 2 is impossible or gives rise to unreasonable difficulties, nothing in paragraph 2 shall preclude the determination of the profits to be attributed to a permanent establishment by means of either apportioning the total profits of the enterprise to that permanent establishment or estimating on any other reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|