Artikel V

According to Article 7, only those profits may be attributed to a building site, a construction or assembly project or the furnishing of services, as meant in subparagraph b) of paragraph 3 of Article 5, which constitutes a permanent establishment, as are resulting from the actual building or assembly activities or the afore-mentioned furnishing of services. Consequently, where in connection with these activities or services or independently thereof, machinery or equipment is supplied by the head-office or another permanent establishment of the enterprise or by third persons, then the value of such supply shall not be attributed to the profits of the building site, construction or assembly project or the furnishing of services.