The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
“联合国示范公约”的主要意图是为解决所涉问题并为未来缔约双方都有可能接受的可行办法指明途径。