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of <h1>Article 7 of DTAA: Taxation of Business Profits Based on Permanent Establishment and Deductible Expenses Explained</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between Albania and another Contracting State addresses the taxation of business profits. Profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state, in which case only profits attributable to that establishment may be taxed there. Deductions for expenses incurred for the permanent establishment are allowed, except for payments like royalties or interest to the head office. Profits can be determined by customary apportionment methods, and consistent methods must be used annually unless justified otherwise. Separate income items are governed by their respective Articles.
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