edes that profits attributable to a 53 U.S. Model Income Tax Convention, November 15, 2006 ("Tax Convention"). s' Tax Convention, Article 5. 55 U.S. Model Technical Explanation Accompanying Tax Convention ("Technical Explanation"), Article 7, 1 2. EFTA00301278 WINSTON &STRAWN Honorable Michael F. Mundaca March 31, 2011 Page 18 permanent establi