Tax questions: If no permanent establishment does this mean not effectively

le_a_perdu_ame

New member
connected with trade or business? Questions says its all. I am trying to do an assignment for class, and I have the concepts a little mixed up.

Under the U.S. model treaty it says that business profits wont be taxed if not connected to a permanent establishment in the U.S, so does that mean that it will be deemed not effectively connected with a trade or business in the U.S.?

Thanks in advance!!
 
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