Under most tax treaties, income attributable to a permanent establishment through which a foreign taxpayer conducts business can be taxed only by the taxpayer's country of residence.

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Under most tax treaties, income attributable to a permanent establishment through which a foreign taxpayer conducts business can be taxed by the country in which the permanent establishment is located, not just by the taxpayer's country of residence.

Under Most Tax Treaties, Income Attributable to a Permanent Establishment