Specifies how to determine the location of a Constituent Entity that is a Permanent Establishment based on Tax Treaty allocation, net basis income taxation, or physical situation.
Chapter 3 - Location of an Entity
Article 6 - Location of a Constituent Entity that Is a Permanent Establishment
For the purposes of applying the provisions of Article 5 of the Law, the location of a Constituent Entity that is a Permanent Establishment shall be determined as follows:
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