https://www.taxtmi.com/acts?id=14996 Profits of an enterprise are taxable only in the State of residence unless business is carried on in the other State through a permanent establishment, in which case only profits attributable to that establishment may be taxed; such profits are to be determined as if the establishment were a separate enterprise, allowing deductions for expenses incurred for the establishment subject to domestic law, while disallowing non reimbursement payments (royalties, fees, commissions, management charges, and generally interest except as specified) between the establishment and head office. en-us Tue, 30 Aug 2011 12:27:55 +0530 Tue, 26 Nov 2024 16:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14996 Profits of an enterprise are taxable only in the State of residence unless business is carried on in the other State through a permanent establishment, in which case only profits attributable to that establishment may be taxed; such profits are to be determined as if the establishment were a separate enterprise, allowing deductions for expenses incurred for the establishment subject to domestic law, while disallowing non reimbursement payments (royalties, fees, commissions, management charges, and generally interest except as specified) between the establishment and head office. Act-Rules DTAA Tue, 30 Aug 2011 12:27:55 +0530 https://www.taxtmi.com/acts?id=14996