TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 7 of DTAA: Business Profits Taxable Only in Home State Unless Permanent Establishment Exists in Another State</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between Cyprus 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 related to the permanent establishment are allowed, except for certain payments like royalties or interest. Profits should be attributed consistently each year, and customary apportionment methods may be used, provided they align with the article's principles.
TaxTMI 
TaxTMI 
