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In respect of paragraphs 1 and 2 of Article 7, where an enterprise of one of the two States sells goods or merchandise or carries on business in the other State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of the remuneration which is attributable to the actual activity of the permanent establishment for such sales or business. This provision shall apply only if the individual who derives the gains has been a resident of the first-mentioned State in the course of the last ten years preceding the year in which the gains are derived and provided that, at the time he became a resident of the other State, the above-mentioned conditions regarding share ownership in the said company were satisfied. Notwithstanding the provisions of paragraph 4, one of the two States may, in accordance with its own laws, including the interpretation of the term alienation, levy tax on gains derived by an individual who is a resident of the other State from the alienation of shares in, jouissance rights or debt-claims on, a company whose capital is divided into shares and which, under the laws of the first-mentioned State, is a resident of that State, and from the alienation of part of the rights attached to the said shares, jouissance shares or debt-claims, if that individual either alone or with his or her spouse -В or one of their relations by blood or marriage in the direct line directly or indirectly holds at least 5 per cent of the issued capital of a particular class of shares in that company.

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