Common use of BUSINESS PROFITS Clause in Contracts

BUSINESS PROFITS. 1. The income of an enterprise of one of the Contracting States 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 income of the enterprise may be taxed in the other State but only so much of it as attributable to that permanent establishment.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

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BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only on so much of it thereof as is attributable to that permanent establishment.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, trungtamwto.vn, phl.hasil.gov.my

BUSINESS PROFITS. (1. ) The income business profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income business profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.

Appears in 3 contracts

Samples: www.parlament.gv.at, www.ris.bka.gv.at, internationaltaxtreaty.com

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as are attributable to that permanent establishment.

Appears in 3 contracts

Samples: www.bundeskanzleramt.gv.at, www.parlament.gv.at, www.parlament.gv.at

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

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement, Agreement

BUSINESS PROFITS. 1. The income or profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income or profits of the enterprise may be taxed in the other Contracting State but only so much of it such income or profits as is attributable to that permanent establishment.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.:

Appears in 3 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

BUSINESS PROFITS. 1. The income Profits of an enterprise of one of the Contracting States shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State State, but only so much of it them as is attributable to that permanent establishment.to:

Appears in 3 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

BUSINESS PROFITS. 1. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement, Agreement

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

Appears in 2 contracts

Samples: www.parlament.gv.at, www.ris.bka.gv.at

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other Contracting State but only so much of it them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement, Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States 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 income profits of the enterprise may be taxed in the other State but only on so much of it thereof as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only on so much of it thereof as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my

BUSINESS PROFITS. 1. The income Profits of an enterprise of one of the a Contracting States shall State may be taxable taxed only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

BUSINESS PROFITS. 1. The income or profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income or profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.to:

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other Contracting State but only so much of it them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement, Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other Contracting State but only so much of it them as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Agreement, Double Taxation Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other Contracting State but only so much of it them as is attributable to that the permanent establishment.

Appears in 2 contracts

Samples: Agreement, Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other Contracting State but only so much of it them as is attributable to that permanent establishment.. 812 Government Notices 1994

Appears in 2 contracts

Samples: www.mra.mu, www.atmcmauritius.org

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BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as is directly or indirectly attributable to that permanent establishmentestablishment .

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

BUSINESS PROFITS. 1. The income of an enterprise of one of the Contracting States 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 income of the enterprise may be taxed in the that other Contracting State but only so much of it that income as is attributable to that permanent establishment.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, www.ncilawgroup.com

BUSINESS PROFITS. 1. The income 1.The profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State State, but only so much of it them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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

Appears in 1 contract

Samples: Agreement

BUSINESS PROFITS. 1. The income or profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income or profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.;

Appears in 1 contract

Samples: Taxation Avoidance Agreement

BUSINESS PROFITS. 1. The 1.The income or profits of an enterprise of one of the a Contracting States 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 income or profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: internationaltaxtreaty.com

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much mush of it them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: www.burs.org.bw

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

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

BUSINESS PROFITS. 1. The income profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits of the enterprise may be taxed in the other State but only so much of it them as is attributable to that permanent establishment.to: :

Appears in 1 contract

Samples: Convention

BUSINESS PROFITS. 1. The income Profits of an enterprise of one of the a Contracting States State shall be taxable only in that Contracting State, 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 income profits that are attributable to the permanent establishment in accordance with the provisions of the enterprise paragraph 2 of this Article may be taxed in the that other State but only so much of it as attributable to that permanent establishmentContracting State.

Appears in 1 contract

Samples: taxguru.in

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

Appears in 1 contract

Samples: Double Taxation Agreement

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