Størrelsen af det i henhold til stk. 2 fradragsberettigede tab og af den i henhold til stk. 3 skattepligtige indkomst opgøres efter lovgivningen i den stat, i hvilken bedriftsstederne er beliggende.
The amount of the loss deductible under paragraph 2 above and the amount of profits chargeable to tax under paragraph 3 above shall be determined in accordance with the law of the State in which the permanent establishments are located.