Kadar matična družba ali njena stalna poslovna enota iz naslova povezave matične družbe z njeno odvisno družbo prejme izplačilo dobička, država, v kateri se nahaja matična družba, in država, v kateri se nahaja njena stalna poslovna enota, razen v primeru likvidacije, ravna tako, da:
Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either: