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<h1>Uganda's DTAA Article 7: Business Profits Taxed Only in Home State, Except via Permanent Establishment in Another State.</h1> Under Article 7 of the Double Tax Avoidance Agreement (DTAA) between Uganda and another Contracting State, business profits of an enterprise are taxable only in the enterprise's home state unless it operates through a permanent establishment in the other state. Profits attributable to such an establishment may also be taxed in the other state. These profits are determined as if the establishment were an independent entity. Deductions for expenses related to the permanent establishment are allowed, and no profits are attributed solely due to purchasing activities. Consistent methods must be used annually for profit determination unless justified otherwise. Separate income items are governed by other Articles.