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of <h1>Article 7 of DTAA: Business Profits Taxed in Home State Unless Attributable to Permanent Establishment Abroad</h1> Article 7 of the Double Tax Avoidance Agreement (DTAA) between Morocco 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 another state. In such cases, only profits attributable to that establishment may be taxed in the other state. The article outlines how profits should be attributed to the permanent establishment, allowing deductions for business-related expenses. It permits customary profit apportionment methods and mandates consistent profit attribution methods annually unless justified otherwise. Separate income items are governed by other Convention articles.
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