https://www.taxtmi.com/article/detailed?id=11389 Income is taxable in a contracting state only to the extent reasonably attributable to operations carried out there; attribution is a factual, case-by-case inquiry and may be supported by scientific allocations such as the proportion of assets used or manpower deployed in the state, and taxing authorities must mount an acceptable factual or methodological challenge to displace a taxpayer's apportionment. en-us Wed, 10 May 2023 10:15:53 +0530 Wed, 10 May 2023 10:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11389 Income is taxable in a contracting state only to the extent reasonably attributable to operations carried out there; attribution is a factual, case-by-case inquiry and may be supported by scientific allocations such as the proportion of assets used or manpower deployed in the state, and taxing authorities must mount an acceptable factual or methodological challenge to displace a taxpayer's apportionment. Articles Other Topics Wed, 10 May 2023 10:15:53 +0530 https://www.taxtmi.com/article/detailed?id=11389