TMI BlogBusiness ProfitsX X X X Extracts X X X X X X X X Extracts X X X X ..... axed 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 the profits which it mig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of an apportionment of the total profits 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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