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<h1>Business profits taxation limited to residence unless a permanent establishment creates attributable taxable profits in the other State.</h1> Business profits are taxable only in the State of residence unless the enterprise carries on business in the other State through a permanent establishment, in which case only profits attributable to that permanent establishment - determined as if it were a distinct and separate enterprise and estimated when necessary - may be taxed there. Deductions for expenses incurred for the permanent establishment are allowed subject to local tax law limits, but non reimbursed transfers between head office and permanent establishment for royalties, fees, commissions, management charges or, except for banks, interest are excluded from deduction and attribution.
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