https://www.taxtmi.com/acts?id=5147 Profits of an enterprise are taxable only in its Contracting State unless business is carried on in the other State through a permanent establishment, in which case only profits directly or indirectly attributable to that permanent establishment may be taxed there; attribution follows the distinct and separate enterprise principle, allows deductions for expenses incurred for the permanent establishment, permits administrative estimation where information is lacking, requires consistent methods year to year unless justified, and excludes attribution for mere purchases, while not affecting insurance taxation or other Articles covering specific income items. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5147 Profits of an enterprise are taxable only in its Contracting State unless business is carried on in the other State through a permanent establishment, in which case only profits directly or indirectly attributable to that permanent establishment may be taxed there; attribution follows the distinct and separate enterprise principle, allows deductions for expenses incurred for the permanent establishment, permits administrative estimation where information is lacking, requires consistent methods year to year unless justified, and excludes attribution for mere purchases, while not affecting insurance taxation or other Articles covering specific income items. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5147