TMI BlogBUSINESS PROFITSX X X X Extracts X X X X X X X X Extracts X X X X ..... ss as aforesaid, the profits of the enterprise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged or paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hereby clarified that if the information available to the tax authority of a Contracting State is inadequate to determine the profits to be attributed to the permanent establishment of a person, nothing in this Article shall affect the application of any law or regulations of that Contracting State relating to the determination of the tax liability of that permanent establishment by making of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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