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of <h1>Article 7 of DTAA: Business Profits Taxable in Home State Unless Through Permanent Establishment; Deductions Allowed for Expenses.</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between the Swiss Confederation 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 the other state. In such cases, only profits attributable to that establishment may be taxed in the other state. Profits are determined as if the establishment were an independent entity, with allowable deductions for expenses incurred. Customary profit apportionment methods may be used if consistent with the article's principles. Purchases alone do not attribute profits to a permanent establishment.
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