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第一条常设机构及其营业利润一、一方企业的利润应仅在该一方征税，但该企业通过设在另一方的常设机构在另一方进行营业的除外，如果该企业通过设在另一方的常设机构在该另一方进行营业，其利润可以在该另一方征税，但应仅以属于该常设机构的利润为限。二、“常设机构’”一语
Article 1 Permanent establishments and their operating profits 1. Profit of an enterprise of a party shall be taxable only in that other party unless the establishment operates in the other party through a permanent establishment of the other party if the enterprise establishes profits by operating in the other Of the establishments operating in the other party whose profits may be taxed in the other party but only to the extent of profits attributable to the permanent establishment. Second, the “permanent establishment” "