Artikel VI Overeenkomst tussen het Koninkrijk der Nederlanden en Canada tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

VI With reference to Article 7 It is understood that in the case of profits from survey, supply, installation or construction activities, only so much of them shall be attributable to a permanent establishment as results from the actual performance of such activities by that permanent establishment. Accordingly, profits from deliveries of goods, whether or not in connection with these activities, to that permanent establishment by the head office, another permanent establishment or a third person shall not be attributed to that permanent establishment.