МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 7
                           Business profits

     1.  The  profits of an enterprise of a Contracting State shall be
taxable  only  in that State unless the enterprise carries on business
in  the  other  Contracting  State  through  a permanent establishment
situated  therein. If the enterprise carries on business as aforesaid,
the profits of the enterprise may be taxed in the other State but only
so   much   of   them   as  is  attributable  to  (a)  that  permanent
establishment; (b) sales in the other State of goods or merchandise of
the  same  or  similar  kind  as  those  sold  through  that permanent
establishment;  or  (c)  other  business  activities carried on in the
other State of the same or similar kind as those effected through that
permanent establishment.
     2.  Subject to the provisions of paragraph 3, where an enterprise
of  a  Contracting  State carries on 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 wholly
independently   with  the  enterprise  of  which  it  is  a  permanent
establishment.
     3.   In   the   determination  of  the  profits  of  a  permanent
establishment, there shall be allowed as deductions expenses which are
incurred  for the purposes of business of the permanent establishment,
including  executive  and general administrative expenses so incurred,
whether  in the State in which the permanent establishment is situated
or  elsewhere,  which are allowed under the provisions of the domestic
law  of  the Contracting State in which the permanent establishment is
situated.  However,  no  such deduction shall be allowed in respect of
amounts,  if  any,  paid  (otherwise than as a reimbursement of actual
expenses)  by  the  permanent  establishment to the head office of the
enterprise  or  any  of its other offices by way of royalties, fees or
other  similar  payments  in  return  for  the use of patents or other
rights,  or  by  way of commission, for specific services performed or
for management, or, except in the case of a bank, as interest on money
lent  to  the  permanent  establishment. Likewise, no account shall be
taken,   in   the   determination   of  the  profits  of  a  permanent
establishment,   for   amounts   charged   (otherwise   than   towards
reimbursement  of  actual expenses), by the permanent establishment to
the  head office of the enterprise or any of its other offices, by way
of  royalties, fees or other similar payments in return for the use of
patents or other rights, or by way of commission for specific services
performed  or  for  management,  or,  except in the case of a bank, as
interest on moneys lent to the head office of the enterprise or any of
its other offices.
     4.  Insofar  as  it  has been customary in a Contracting State to
determine the profits to be attributed to a permanent 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 contained in this Article.
     5. No profits shall be attributed to a permanent establishment by
reason  of  the mere purchase by that permanent establishment of goods
or merchandise for the enterprise.
     6.  For  the purposes of the preceding paragraphs, 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.
     7.  Where  profits  include  items of income which are dealt with
separately  in  other Articles of this Convention, then the provisions
of  those  Articles  shall  not  be affected by the provisions of this
Article.