https://www.taxtmi.com/acts?id=4531 Profits of an enterprise are taxable only in the resident State unless the enterprise carries on business in the other State through a permanent establishment, in which case only profits attributable to that permanent establishment may be taxed there. Attribution must follow the separate enterprise principle, allowing deductions for expenses incurred for the permanent establishment, permitting customary apportionment methods consistent with the Article, excluding mere purchase activity, and applying the chosen attribution method year by year unless good reason exists to change. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4531 Profits of an enterprise are taxable only in the resident State unless the enterprise carries on business in the other State through a permanent establishment, in which case only profits attributable to that permanent establishment may be taxed there. Attribution must follow the separate enterprise principle, allowing deductions for expenses incurred for the permanent establishment, permitting customary apportionment methods consistent with the Article, excluding mere purchase activity, and applying the chosen attribution method year by year unless good reason exists to change. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4531