Common use of BUSINESS PROFITS Clause in Contracts

BUSINESS PROFITS. 1. The profits of an enterprise of one Contracting State are liable to tax only in that State, unless the enterprise carries out its activity in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manner, the profits of the enterprise may be taxed in the other State, but only to the extent to which they may be attributed to that permanent establishment.

BUSINESS PROFITS. (1. ) The profits of an enterprise of one Contracting State are liable to tax either of the States may only be taxed in that State, unless the enterprise carries out performs its activity in the other Contracting State through a permanent establishment situated thereinin that State. If the enterprise carries out performs its activity in such manneractivities as aforesaid, the profits of the enterprise may can be taxed in the other State, but only to the extent to which they may be attributed such profits are attributable to that the permanent establishmentestablishment situated therein.

BUSINESS PROFITS. 1. The profits of an enterprise of one Contracting State are liable to tax of the States shall be taxable only in that State, States unless the enterprise carries out its activity on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manneron business as aforesaid, the profits of the enterprise may be taxed in the other State, State but only to the extent to which they may be attributed so much of them as is attributable to that permanent establishment.;

BUSINESS PROFITS. 1. The profits of an enterprise of one Contracting State are liable to tax of the States shall be taxable only in that State, State unless the enterprise carries out its activity on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manner, on business as aforesaid. the profits of the enterprise may be taxed in the other State, but only to the extent to which they may be attributed so much of them as is attributable to that permanent establishment or is derived in the other State from the sale of goods or merchandise of the same kind as is sold through the permanent establishment, or from other business transactions of the same kind as are carried on through that establishment.

BUSINESS PROFITS. 1. The profits of an enterprise of one Contracting State are liable to tax shall be taxable only in that State, State unless the enterprise carries out its activity on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manneron business as aforesaid, the profits of the enterprise may be taxed in the other State, State but only to the extent to which they may be attributed so much of them as is attributable to that permanent establishment.

BUSINESS PROFITS. (1. ) The profits of an enterprise of one Contracting State are liable to tax of the States shall be taxable only in that State, State unless the enterprise carries out its activity on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manneron business as aforesaid, the profits of the enterprise may be taxed in the other State, but only to the extent to which they may be attributed so much of them as is attributable to that permanent establishment.

BUSINESS PROFITS. 1. The profits of an enterprise of one Contracting State are liable to tax of the States shall be taxable only in that State, State unless the enterprise carries out its activity on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries out its activity in such manneron or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State, State but only to the extent to which they may be attributed so much of them as is attributable to that permanent establishment.