(1) The profits of an enterprise of a Contracting State
shall be taxable only in that State unless the enterprise
carries on trade or business in the other Contracting
State through a permanent establishment situated there-
in, If the enterprise carries on trade or business as afore-
said, the profits of the enterprise may be taxed in the
other State but only so much of them as is attributable
to that permanent establishment.
(2) Where an enterprise of a Contracting State carries
on trade or business in the other Contracting State
through a permanent establishment situated therein,
there shall in each Contracting State be attributed to
that permanent establishment the profits which it might
be expected to make if it were a distinct and separate
enterprise engaged in the same or similar activities
under the same or similar conditions and dealing at
arm’s length with the enterprise of which it is a perma-
nent establishment.
(3) In determining the profits of a permanent establish-
ment situated in one of the Contracting States, there
shall be allowed as deductions all expenses which would
be deductible under the law of that Contracting State if
the permanent establishment were an independent enter-
prise in so far as such expenses are reasonably allocable
to the permanent establishment including executive and
general administration expenses so deductible and
allocable, whether incurred in that Contracting State in
which the permanent establishment is situated or else-
where.
(4) Insofar as it has been customary in a Contracting
State to determine the profits to be attributed to a per-
manent establishment on the basis of an apportionment
of the total profits of the enterprise to its various parts,
nothing in paragraph (2) shall preclude that Contracting
State from determining the profits to be taxed by such
an apportionment as may be customary; the method of
apportionment adopted shall, however, be such that the
result shall be in accordance with the principles laid
down in this Article.
(5) No profits shall be attributed to a permanent estab-
lishment by reason of the mere purchase by that perma-
nent establishment of goods or merchandise for the
enterprise,
(6) If the information available to the competent
authority concerned is inadequate to determine the
profits to be attributed to the permanent establishment,
such profits may be determined by the exercise of a dis-
cretion or the making of an estimate by that competent
authority, provided that such discretion shall be exercis-
ed or such estimate shall be made in accordance with
the principles stated in this Article.
(7) For the purposes of the preceding paragraph the
profits to be attributed to the permanent establishment
shall be determined by the same method year by year
unless there is good and sufficient reason to the
contrary.
(8) Where profits include items of income which are
dealt with separately in other Articles of this Agree-
ment, then the provisions of those Articles shall not be
affected by the provisions of this Article.
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 | de-jamaica-1976-base | de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17 | Article 7 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/en/articles/article-7/
Source, edition and limits
Source edition
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription