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B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD

125. Enterprises having their centre of management in N.E.I. and branches or subsidiaries abroad are of very rare occurrence; a systematic examination of the questions similar to those treated in connection with foreign enterprises is therefore superfluous.

126. It should, however, be stated that the same principles for the allocation of profits as those described in connection with foreign enterprises would be applied for local enterprises with branches or subsidiaries abroad.

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