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of <h1>Article 7 of DTAA: Taxation of Business Profits in Permanent Establishments and Allowable Deductions Explained</h1> Article 7 of the Double Tax Avoidance Agreement (DTAA) between Czechoslovakia (now the Slovak Republic) 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 such cases, only profits attributable to that establishment, related sales, or similar business activities in the other state can be taxed there. Profits must be calculated as if the establishment were an independent entity, with allowable deductions for business expenses. No profits are attributed from mere purchasing activities, and consistent methods must be used annually unless justified otherwise.
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