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 1332 contracts
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 206 contracts
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.to:
Appears in 131 contracts
Samples: Agreement, Agreement, Double Taxation Agreement
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 other Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 104 contracts
Samples: Double Taxation Agreement, Agreement, 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 89 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 71 contracts
Samples: Agreement, www.mof.go.jp, www.mof.go.jp
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 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 60 contracts
Samples: South African Revenue, Taxation Avoidance Agreement, expatsmagazine.org
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 51 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Mauritius 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 but only so much of them as is are attributable to that permanent establishment.
Appears in 42 contracts
Samples: Agreement, www.sif.admin.ch, www.irs.gov
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 that are attributable to the permanent establishment in accordance with the provisions of the enterprise paragraph 2 may be taxed in the that other State but only so much of them as is attributable to that permanent establishmentState.
Appears in 40 contracts
Samples: Agreement, Agreement, archiv.llv.li
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 Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 34 contracts
Samples: Agreement, Double Tax Agreement, Agreement
BUSINESS PROFITS. 1. 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 31 contracts
Samples: www.iras.gov.sg, Agreement, Agreement
BUSINESS PROFITS. 1. The profits 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 that are attributable to the permanent establishment in accordance with the provisions of the enterprise paragraph 2 may be taxed in the that other State but only so much of them as is attributable to that permanent establishmentContracting State.
Appears in 29 contracts
Samples: Agreement, www.mof.go.jp, 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 but only so much of them thereof as is attributable to that permanent establishment.
Appears in 25 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
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 other State Contracting State, but only so much of them as is attributable to that permanent establishment.
Appears in 21 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 aforesaidafore- said, 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: Agreement, app.parlamento.pt, app.parlamento.pt
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 directly or indirectly attributable to that permanent establishment.
Appears in 16 contracts
Samples: Agreement, Agreement, phl.hasil.gov.my
BUSINESS PROFITS. 1. 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 16 contracts
Samples: Taxation Avoidance Agreement, Agreement, internationaltaxtreaty.com
BUSINESS PROFITS. 1. The business 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 business 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 14 contracts
Samples: Agreement, Agreement, www.unclefed.com
BUSINESS PROFITS. 1. 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 13 contracts
Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance 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.
Appears in 13 contracts
Samples: Agreement, www.nalog.ru, Agreement
BUSINESS PROFITS. 1. The income or 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 income or 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 13 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
BUSINESS PROFITS. 1. The business 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 business profits of the enterprise may be taxed in the other State but only so much of them as is are attributable to that permanent establishment.
Appears in 12 contracts
Samples: www.irs.gov, United States Agreement, www.fondazionenazionalecommercialisti.it
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 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 12 contracts
Samples: Double Taxation Agreement, Taxation Avoidance Agreement, Taxation Avoidance 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 but only so much of them as is attributable to that permanent establishment.to
Appears in 10 contracts
Samples: Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
BUSINESS PROFITS. 1. The 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 8 contracts
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 other State but only so much of them as is attributable to that permanent establishment.
Appears in 7 contracts
Samples: internationaltaxtreaty.com, www.firs.gov.ng, www.orandcconsultants.com
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.
Appears in 7 contracts
Samples: Agreement, Agreement, www.legislation.gov.au
BUSINESS PROFITS. (1. ) The profits of an enterprise of a one of the Contracting State 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 profits of the enterprise may be taxed in the other State Contracting State, but only so much of them as is attributable to that permanent establishment.to:
Appears in 7 contracts
Samples: Agreement, Agreement, www.investmentfiji.org.fj
BUSINESS PROFITS. 1. The 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.to:
Appears in 7 contracts
Samples: kgd.gov.kz, www.firs.gov.ng, internationaltaxtreaty.com
BUSINESS PROFITS. 1. The income or 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 income or 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 7 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, internationaltaxtreaty.com
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 other Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 6 contracts
Samples: kgd.gov.kz, www.parlament.gv.at, www.ris.bka.gv.at
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 them, as is attributable to that permanent establishment.:
Appears in 6 contracts
Samples: www.bphn.go.id, Pengesahan Agreement, Pengesahan 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, 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 6 contracts
Samples: Agreement, www.incometaxindia.gov.in, internationaltaxtreaty.com
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.
Appears in 5 contracts
Samples: www.spenceclarke.com, Agreement, Agreement
BUSINESS PROFITS. 1. 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 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: 360.lexisnexis.at, www.parlament.gv.at, internationaltaxtreaty.com
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 that other State but only so much of them as is attributable to that permanent establishment.
Appears in 5 contracts
Samples: Agreement, internationaltaxtreaty.com, Agreement
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 5 contracts
Samples: Note, Double Taxation Avoidance Agreement, Agreement
BUSINESS PROFITS. 1. The 1.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 4 contracts
Samples: firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
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 though a permanent establishment situated therein. If , 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 4 contracts
Samples: Pengesahan Agreement, Pengesahan Agreement, www.bphn.go.id
BUSINESS PROFITS. 1. The business 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 business 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 4 contracts
Samples: www.vmi.lt, www.emta.ee, internationaltaxtreaty.com
BUSINESS PROFITS. 1. The business 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 business 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 4 contracts
Samples: www.unclefed.com, es.usembassy.gov, www.swissbanking.ch
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 other Contracting State but only on so much of them as is attributable to that permanent establishment.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, 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, 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: Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com
BUSINESS PROFITS. 1. The income or 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 income or 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 4 contracts
Samples: s3-ap-northeast-1.amazonaws.com, soliq.uz, www.rd.go.th
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 4 contracts
Samples: Agreement, Agreement, www.legislation.gov.au
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 thereinin that other Contracting State. If the enterprise carries on or has carried on business as aforesaidin that manner, 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 4 contracts
Samples: Agreement, Tax Agreement, dgi.mef.gob.pa
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 State, but only so much of them as is attributable to that permanent establishment.
Appears in 4 contracts
Samples: Agreement, www.aph.gov.au, treasury.gov.au
BUSINESS PROFITS. 1. 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 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 4 contracts
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 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 4 contracts
BUSINESS PROFITS. 1. 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 4 contracts
Samples: Agreement, www.legislation.gov.au, internationaltaxtreaty.com
BUSINESS PROFITS. (1. ) The profits of an enterprise of a one of the Contracting State States shall be taxable only in that 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, tax may be imposed in that other Contracting State on 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 3 contracts
Samples: Agreement, Cyprus Double Taxation Agreement, Cyprus 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 but only on so much of them thereof as is attributable to that permanent establishment.
Appears in 3 contracts
Samples: Agreement, internationaltaxtreaty.com, www.midlandconsult.com
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 Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 3 contracts
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 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 thereof as is attributable to that permanent establishment.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com, www.sii.cl
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 3 contracts
Samples: data.parliament.uk, internationaltaxtreaty.com, www.studiomodolo.it
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 directly or indirectly attributable to that permanent establishment.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Turkey Double Taxation Agreement, assets.publishing.service.gov.uk
BUSINESS PROFITS. 1. 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: Treaty Series, Agreement, www.revenue.ie
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 in 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 3 contracts
Samples: www.bphn.go.id, Agreement, www.pbtaxand.com
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 3 contracts
Samples: Agreement, Agreement, www.gov.za
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 busines 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 3 contracts
Samples: www.bphn.go.id, www.bphn.go.id, jdih.bkpm.go.id
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 State, but only so much of them as is attributable to that permanent establishment.—
Appears in 3 contracts
Samples: taxpolicy.ird.govt.nz, Taxation Avoidance Agreement, taxpolicy.ird.govt.nz
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 thereinin that other Contracting State. If the enterprise carries on or has carried 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 3 contracts
Samples: Agreement, www.nalog.ru, Tax 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 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: Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, www.grantthornton.com.ph
BUSINESS PROFITS. 1. 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.to:
Appears in 3 contracts
Samples: kgd.gov.kz, kgd.gov.kz, Double Taxation Avoidance Agreement
BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall only 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 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, 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 States through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of for 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
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 State, but only so much of them as is attributable to that permanent establishment.to:
Appears in 3 contracts
Samples: Agreement, Agreement, www.legislation.gov.au
BUSINESS PROFITS. 1. The profits of from business activity derived by 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 3 contracts
Samples: Agreement, Tax Agreement, www.rs.ge
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 Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 3 contracts
Samples: Oman Double Taxation Agreement, Oman Double Taxation Agreement, Kuwait Double Taxation Agreement
BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable only in that 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 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 3 contracts
Samples: www.incometaxindia.gov.in, internationaltaxtreaty.com, sfs.md
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 also be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Appears in 3 contracts
Samples: Agreement, Agreement, Tax 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 otter 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
BUSINESS PROFITS. 1. The profits of an enterprise a person of a Contracting State shall be taxable only in that State unless the enterprise person carries on business in the other Contracting State through a permanent establishment situated therein. If In the enterprise carries on business as aforesaidlast mentioned case, 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: www.nalog.ru, internationaltaxtreaty.com
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 it directly or indirectly attributable to that permanent establishment.
Appears in 2 contracts
Samples: Taxation Agreement, www.incometaxindia.gov.in
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, then so much of 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 shall be taxable only in that other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
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 other Contracting State but only so much of them as is attributable to that permanent establishment.to:
Appears in 2 contracts
Samples: Convention, Agreement
BUSINESS PROFITS. 1. The business 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 business profits of the enterprise may be taxed in the that other State but only so much of them as is attributable to that permanent establishment.
Appears in 2 contracts
Samples: www.treasury.gov, www.swissbanking.org
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 profit of the enterprise may be taxed in the other State but only so much of them as is in attributable to that permanent establishment.to:
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance 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 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 2 contracts
Samples: www.ciat.org, tpguidelines.com
BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall only 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
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 2 contracts
Samples: Agreement, Double Taxation Avoidance 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 situa- xxx therein. If the enterprise carries on business bu- siness as aforesaid, the profits of the enterprise enter- prise 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: Rwanda, www.droit-afrique.com
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 2 contracts
Samples: Agreement, www.legislation.gov.au
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 attributed to that permanent establishment.
Appears in 2 contracts
Samples: Tax Agreement, internationaltaxtreaty.com
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 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
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 directly or indirectly to that permanent establishment.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, soliq.uz
BUSINESS PROFITS. 1. The profits 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, internationaltaxtreaty.com
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 any of the other Contracting State States 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: Tax Agreement, Agreement
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 2 contracts
Samples: internationaltaxtreaty.com, www.fdfa.be
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 State, as is attributable to that permanent establishment.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
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 , 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: www.incometaxindia.gov.in, internationaltaxtreaty.com
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 2 contracts
Samples: Agreement, workarea.et-gw.eu
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 or has carried on business as aforesaidafore- said, 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: app.parlamento.pt, app.parlamento.pt
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, 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.to:
Appears in 2 contracts
Samples: Agreement, www.legislation.gov.au
BUSINESS PROFITS. 1. 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 other Contracting State but only so much of them as is attributable to that permanent establishment.
Appears in 2 contracts
BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall be taxable tax- able only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment establish- ment 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: www.nzlii.org, www3.nzlii.org
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 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: archive.treasury.gov.au, www.aph.gov.au
BUSINESS PROFITS. 1. The profits of an enterprise of a Contracting State shall shal 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: Taxation Agreement, 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 but only so much of them as is attributable to that the permanent establishment.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
