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Business profits

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..... iness as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to : (a) that permanent establishment, (b) sales in the other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment, or (c) other business activities carried on in that other State of the same or similar kind as those e .....

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..... s so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. In so far as it has been customary in a Contracting State, according to its law, to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that State .....

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..... ther articles of this Convention, then the provisions of those articles shall not be affected by the provisions of this article. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, international c .....

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