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In which case are the business profits of an enterprise in one Contracting State taxable in the other Contracting state (China and Singapore)?
Q&AAccording to Article 7 of the DTA, the profits of an enterprise of a Contracting State can be taxed in the other Contracting State when the enterprise carriers on business in the latter through a PE situated therein. In this case, the profits of the enterprise attributable to that PE will be taxed in the other State.
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