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of <h1>Article 7 of DTAA: Business Profits Taxable in Home State Unless Permanent Establishment Exists in Host State</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between Serbia and another Contracting State addresses the taxation of business profits. It stipulates that the profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state. Profits attributed to such an establishment can be taxed in the host state, calculated as if the establishment were an independent entity. Deductions for business expenses are allowed, except for certain payments to the head office, such as royalties or interest. Profit attribution must remain consistent annually unless justified otherwise, and specific income items covered elsewhere in the agreement are not affected by this article.
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