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 Taxed in Home State Unless Permanent Establishment Exists in Host State</h1> Article 7 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of business profits. It stipulates that profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state. Profits attributable to such an establishment may be taxed in the host state. Deductions for business expenses are allowed, but payments like royalties or interest to the enterprise are excluded. Customary profit apportionment methods are permitted if aligned with the article's principles. Profit determination methods should remain consistent annually unless justified otherwise.
TaxTMI 
TaxTMI 
