Air transport

Artists

Associated enterprises

Attribution of profits

Banks

Corporation tax

Customary methods of allocation

Financial institutions

Generally

Income tax

Permanent establishment

Cash basis for small businesses

Claims

Deduction of expenditure

Financial institutions

Generally

Enterprise of a contracting state

Flat rate expenses

Force of attraction

Full and marginal averaging

Independent personal services

Meaning

OECD approach

Permanent establishment

Professional services

Shipping

Sports persons

Technical service fees

Time limits for claims and elections