TMI BlogBusiness ProfitsX X X X Extracts X X X X X X X X Extracts X X X X ..... nterprise may also 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles of this Convention, then t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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