TMI BlogBusiness ProfitsX X X X Extracts X X X X X X X X Extracts X X X X ..... prise 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 which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar condition and dealing w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good and sufficient reason to the contrary.
6. Where profits include items of income which are dealt with separately in the other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
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