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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Profits Taxable Only in Home State Unless Business Operated Through Permanent Establishment Abroad</h1> The profits of an enterprise from one Contracting State are taxable only in that State unless the enterprise conducts business in the other Contracting State through a permanent establishment. In such cases, only profits attributable to that permanent establishment may be taxed in the other State. Profits attributed to a permanent establishment should reflect what it would earn as a separate entity, with deductions allowed for relevant expenses. No profits are attributed solely due to purchasing goods. The method for determining profits should remain consistent annually unless justified otherwise. Separate income items addressed in other Articles remain unaffected by this Article.
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