 | Administrative law - 2001 - 228 pages
...length with the resident of which it is a permanent establishment. (3) In the determination of the profits of a permanent establishment, there shall...general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. (4) No profits shall be attributed... | |
 | Administrative law - 1999 - 240 pages
...length with the resident of which it is a permanent establishment. (3) In the determination of the profits of a permanent establishment, there shall...general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. (4) No profits shall be attributed... | |
 | United States. Internal Revenue Service - Internal revenue - 1968 - 1034 pages
...length with the resident of which it 1* a permanent establishment. (3) In the determination of the profits of a permanent establishment, there shall...deductions expenses which are reasonably connected with snch profits including executive and general administrative expenses, whether incurred in the State... | |
 | Great Britain - Delegated legislation - 1961 - 1446 pages
...dealing at arm's length with the enterprise of which it is a permanent establishment. (4) In determining the industrial or commercial profits of a permanent...establishment, there shall be allowed as deductions all expenses which would be deductible if the permanent establishment were an independent enterprise... | |
 | United States. Bureau of Foreign Commerce. Far Eastern Division, Celia I. Herman - India - 1961 - 286 pages
...the profits attributable to the establishment may be estimated on a reasonable basis. In determining the industrial or commercial profits of a permanent...establishment there shall be allowed as deductions all expenses, wherever incurred, reasonably allocable to such permanent establishment, including executive... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1516 pages
...the profits attributable to the establishment may be estimated on a reasonable basis. In determining the industrial or commercial profits of a permanent...establishment there shall be allowed as deductions all expenses, wherever incurred, reasonably allocable to such permanent establishment, including executive... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1971 - 816 pages
...arm's length with the resident of which it is a permanent establishment. 3. In the determination of the profits of a permanent establishment, there shall...general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 624 pages
...conditions and dealing wholly independently with the resident of which it is a permanent establishment. (3) In the determination of the industrial or commercial...permanent establishment, there shall be allowed as deduction expenses which are reasonably connected with such profits, including executive and general... | |
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... 3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred,... 
