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Full Course Android App - https://play.google.com/store/apps/de... For consultancy on International tax issues, call our experts by subscribing to one of our Plans For more info visit - https://sortingtax.com/talk-to-tax-pr... Contact us :- Email - [email protected] Phone Number - +91-9667714335 Follow us on Linked in - / arinjay-jain-95829a28 #Internationaltax #taxexpert #taxconsultant #taxadvice #permanentestablishment #feefortechnicalservices #DTAA #Treaty #MLI #BEPS Article 7(5) - India USA Treaty - Profits from assets and activities - CA Final International Taxation Elective Paper 6C - Ca Arinjay Jain ARTICLE 7(5) – INDIA USA TREATY – PROFITS FROM ASSETS AND ACTIVITIES For the purposes of this Convention, the profits to be attributed to the permanent establishment as provided in paragraph 1(a) of this Article shall include only the profits derived from the assets and activities of the permanent establishment and shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.