 | United States. Congress. Senate. Committee on Finance - 1942 - 946 pages
...commercial profits in accordance with the laws of the contracting States. ARTICLE III 1. If an enterprise of one of the contracting States has a permanent establishment in the other State, there shall be attributed to such permanent establishment the net industrial and commercial... | |
 | United States - 1940 - 1188 pages
...commercial profits in accordance with the laws of the contracting States. ARTICLE III 1 . If an enterprise of one of the contracting States has a permanent establishment in the other State, there shall be attributed to such permanent establishment the net industrial and commercial... | |
 | 1980 - 476 pages
...France, paragraph (1) of this Article, shall not apply If the recipient of the Interest, being a resident of one of the Contracting States, has a permanent establishment in the other Contracting State and the indebtedness giving rise to the interest is effectively connected to such permanent establishment.... | |
 | 1998 - 212 pages
...France, paragraph (1) of this Article, shall not apply if the recipient of the interest, being a resident of one of the Contracting States, has a permanent establishment in the other Contracting State and the indebtedness giving rise to the interest is effectively connected to such permanent establishment.... | |
 | 1968 - 416 pages
...•commercial profits In accordance with the laws of the contracting States. ARTICLE III 1. If an enterprise of one of the contracting States has a permanent establishment In the other State, there shall be attributed to such permanent establishment the net industrial and commercial... | |
 | Great Britain - 1963 - 1436 pages
...derived. (3) The provisions of paragraph (1) of this Article shall not apply where a resident or a corporation of one of the Contracting States has a permanent establishment in the other Contracting State and such dividends are attributable to that permanent establishment ; in such event such dividends... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...other Contracting State. (5) Notwithstanding the provisions of paragraphs (2) and (4) above, where a corporation of one of the Contracting States has a permanent establishment in the other Contracting State and derives profits or income from that permanent establishment, any remittances of such profits... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...France, paragraph (1) of this Article, shall not apply if the recipient of the interest, being a resident of one of the Contracting States, has a permanent establishment in the other Contracting State and the indebtedne^ giving rise to the interest is effectively connected to such permanent establishment.... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...establishments which such enterprise maintains In the former State. ARTICLE IV (1) If an enterprise of one of the contracting States has a permanent establishment In the other contracting State, there shall be attributed to such permanent establishment the net industrial and commercial... | |
 | United States. Bureau of Foreign Commerce. Near Eastern and African Division - 1954 - 164 pages
...commercial profits in accordance with the laws of the contracting States. Article VI. (1) If an enterprise of one of the contracting States has a permanent establishment in the other State, there shall be attributed to such permanent establishment the net industrial and commercial... | |
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If an enterprise of one of the contracting States has a permanent establishment in the other State, there shall be attributed to such permanent establishment the net industrial and commercial profit which it might be expected to derive if it were an independent... 
