Artikel III Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article III ad Article 7 a) As regards paragraphs 1 and 2, where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of that portion of the income of the enterprise that is attributable to the actual activity of the permanent establishment in respect of such sales or business. It is understood that, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits attributable to such permanent establishment shall not be determined on the basis of the total amount of the contract, but shall be determined only on the basis of that part of the contract that is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated. It is further understood that the foregoing does not interfere with the provisions of subparagraphs b) and c) of paragraph 1; b) It is understood that for the purposes of applying the provisions of subparagraphs b) and c) of paragraph 1, the competent authorities shall consult together: i) regarding the similarity of the goods or merchandise, respectively the business activities; and ii) in order to determine whether or not the selling process or the business activities have for the main part been carried out by the permanent establishment; c) It is understood that nothing contained in paragraph 3 shall require a Contracting State to allow the total deduction of certain expenses when they are limited in some way in the determination of profits with regard to enterprises of that Contracting State under its domestic tax legislation or to allow the deduction of any expenditure which, by reason of its nature, is not generally allowed as a deduction with regard to enterprises of that Contracting State under the taxation laws of that Contracting State; d) As regards paragraph 6, in the case of Argentina the export of goods or merchandise purchased by an enterprise through a permanent establishment that has the required export registration shall, notwithstanding the provisions of subparagraph d) of paragraph 4 of Article 5 of the Convention, remain subject to the income tax law ( Article 8) in force in Argentina at the date of signature of this Convention as long as this provision is effective.