TMI BlogBusiness profitsX X X X Extracts X X X X X X X X Extracts X X X X ..... d in that other ContractingState but only so much of them as is directly or indirectly 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 esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this article. 5. No profits shall be attributed to a permanent establishmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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