Profits of a Permanent Establishment. 1. Profits derived in a Contracting State by a resident of the other Contracting State shall be liable to taxation in the first-mentioned State only if they are derived through a permanent establishment located therein and only to the extent which is attributable to the activity of such permanent establishment.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.multi-count.com, www.multi-count.com