Common use of BUSINESS PROFITS Clause in Contracts

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 97 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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BUSINESS PROFITS. 1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 17 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Agreement

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 6 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 5 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Income and Capital Tax Convention

BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein, State located . If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishmentestablishment .

Appears in 4 contracts

Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Agreement

BUSINESS PROFITS. 1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State State, but only so much of them as is attributable to that permanent establishment.

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that perma- nent establishment; (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment.;

Appears in 3 contracts

Samples: Double Taxation Convention, Double Taxation Convention, Double Taxation Convention

BUSINESS PROFITS. The profits 1. Profits of an enterprise of a Contracting State shall may be taxable taxed only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaidaforesaid , the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is directly or indirectly attributable to that permanent establishment.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Convention

BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that permanent establishment.;

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. 1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated thereinin that other State. If the enterprise carries on business as aforesaidin that manner, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: International Tax Agreements, Double Taxation Convention

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.to:

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only on so much of them thereof as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Tax Agreement, Double Taxation Agreement

BUSINESS PROFITS. The profits of an enterprise of a Contracting State one of the States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Income and Capital Tax Convention, Double Taxation Convention

BUSINESS PROFITS. - 1) The profits of an enterprise enterprises of a Contracting State shall be taxable only in that State unless the enterprise carries on or business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Elimination of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be shallbe taxable only in that State unless the enterprise carries on business onbusiness in the other Contracting State through a permanent establishment permanentestablishment situated therein. If the enterprise carries on business onbusiness as aforesaid, the profits of the enterprise may be taxed betaxed in the other State but only so much of them as is attributable isattributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. (1) The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.. ]

Appears in 1 contract

Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

BUSINESS PROFITS. - 1) The profits of an enterprise enterprises of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business business, as aforesaid, aforesaid the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits me pronts of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits pronts of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. - 1) The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. - 1) The profits of an enterprise enterprises of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated thereinin that other Contracting State. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. 1- The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the that other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Double Taxation Convention

BUSINESS PROFITS. The profits 1. Profits of an enterprise of a Contracting State shall may be taxable taxed only in that State unless the enterprise carries on business in the other - Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaidaforesaid , the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Double Taxation Agreement

BUSINESS PROFITS. 1 The profits of an enterprise of a one of the Contracting State States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated thereinin that other State. If the enterprise carries on business as aforesaidin that manner, the profits of the enterprise may be taxed in the other State but only so much of them as is it attributable to that permanent establishment.to:

Appears in 1 contract

Samples: International Tax Agreements

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that the State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.attribuable to:

Appears in 1 contract

Samples: Income Tax Convention

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BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Income and Capital Tax Convention

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them thereof as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. - 1) The profits of an enterprise enterprises of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to to: a) that permanent establishment.; b) sales in that other State of goods or merchandise of the same kind as those sold through that permanent establishment; or

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein, located . If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishmentestablishment .

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a one of the Contracting State States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Income Tax Agreement

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated thereinin that other State. If the enterprise carries on business as aforesaidin that manner, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: International Tax Agreements

BUSINESS PROFITS. - 1) The profits of an enterprise enterprises of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business business, as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. 1. The profits Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in 1. that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that permanent establishment.;

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment place of business situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishmentplace of business.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable subject to tax only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed subject to tax in the other State but only so much of them as is attributable to that such permanent establishment.

Appears in 1 contract

Samples: Income and Capital Tax Convention

BUSINESS PROFITS. 1 The profits of an enterprise of a one of the Contracting State States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.to:

Appears in 1 contract

Samples: International Tax Agreements

BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only on so much of them thereof as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Double Taxation Agreement

BUSINESS PROFITS. 1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated thereinin that other State. If the enterprise carries on business as aforesaidin that manner, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.to:

Appears in 1 contract

Samples: International Tax Agreements

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.to:

Appears in 1 contract

Samples: Income and Capital Tax Convention

BUSINESS PROFITS. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, aforesaid the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Double Taxation Convention

BUSINESS PROFITS. The industrial or commercial profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the industrial or commercial profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Income Tax Convention

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