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of <h1>Article 7 of DTAA: Taxation of Business Profits Based on Permanent Establishment and Independent Enterprise Standards</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines the taxation of business profits. Profits from an enterprise are taxed only in the state of origin unless the business operates through a permanent establishment in the other state, in which case profits attributable to that establishment can be taxed there. Profits attributed to a permanent establishment should reflect those of an independent enterprise, with allowable deductions for business-related expenses. Customary profit apportionment methods may be used, provided they align with the Article's principles. Profits from mere purchase activities are not attributed to the permanent establishment.
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