Common use of BUSINESS PROFITS Clause in Contracts

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that resident has a permanent establishment in the other Contracting State. In this case the business profits of the resident from such activities 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: zatca.gov.sa, www.mof.gov.sa, rdb.manz.at

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BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident carries on or has a permanent establishment carried on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on or has carried on business as aforesaid, the business profits of the resident from such activities may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.to:

Appears in 4 contracts

Samples: www.unclefed.com, www.swissbanking.ch, www.irs.gov

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident carries on or has a permanent establishment carried on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on or has carried on business as aforesaid, the business profits of the resident from such activities may nay be taxed in the other Contracting State but only so much of them as is attributable to the assets or activities of that permanent establishment.

Appears in 3 contracts

Samples: tax.gov.ua, www.swissbanking.ch, www.irs.gov

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on or has carried on business as aforesaid, the business profits of the resident from such activities 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: www.nalog.ru, Agreement, Agreement

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on business as aforesaid, the profits of the resident from such activities may be taxed in the other Contracting State but only on so much of them thereof as is attributable to that permanent establishment.

Appears in 3 contracts

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

BUSINESS PROFITS. (1. The business ) Business profits of a resident of a one of the Contracting State States shall be taxable only in that State unless that the resident has a permanent establishment in the other Contracting State. In this case If the resident has a permanent establishment in that other Contracting State, tax may be imposed by that other Contracting State on the business profits of the resident from such activities may be taxed in the other Contracting State but only on so much of them as is are attributable to that the permanent establishment.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on or has carried on business as aforesaid, the business profits of the resident from such activities 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: kgd.gov.kz, internationaltaxtreaty.com

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on business as aforesaid, the profits of the resident from such activities may be taxed in the other Contracting State 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 business profits of a resident of a Contracting State shall be taxable only in that State unless that resident has a permanent establishment the person carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the business is carried on in the other Contracting State through a permanent establishment, the profits of the resident from such activities above-mentioned person may be taxed in the that other Contracting State but only so much of them as is attributable to the activity of that permanent establishment.

Appears in 1 contract

Samples: www.nalog.ru

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BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has carries on b the other Contracting State through a permanent establishment in situated therein. If the other Contracting State. In this case resident carries on bu aforesaid, the business profits of the resident from such activities may be taxed in the other Contracting State but only so much of them as is directly or attributable to that permanent establishment.

Appears in 1 contract

Samples: internationaltaxtreaty.com

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that resident has a permanent establishment the person carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the person carries on business as aforesaid, the profits of the resident from such activities may person shall be taxed in the other Contracting State but only so much of them as is are attributable to that permanent establishment.

Appears in 1 contract

Samples: internationaltaxtreaty.com

BUSINESS PROFITS. 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on business as aforesaid, the profits of the resident from such activities may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Luxembourg Russia

BUSINESS PROFITS. 1. The business profits of derived by a resident of a Contracting State shall be taxable only in that State unless that the resident has a permanent establishment carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the resident carries on business as aforesaid, the profits of the resident from such activities may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: Agreement

BUSINESS PROFITS. 1. The business profits of a person that is a resident of a Contracting State shall be taxable only in that State unless that resident has a permanent establishment the person carries on business in the other Contracting StateState through a permanent establishment situated therein. In this case If the person carries on business as aforesaid, the profits of the resident from such activities person may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

Appears in 1 contract

Samples: www.nalog.ru

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