However, if you carry out your business activities through a permanent establishment (for industrial or com­mercial activities) or a fixed base (for liberal pro­fessions) in another Member State, your revenue will generally be taxable in that Member State.
Fodd bynnag, os ydych yn cynnal eich busnes mewn sefydliad parhaol (ar gyfer gweithgarwch diwydiannol neu fasnachol) neu safle parhaol (ar gyfer y proffesiynau) mewn unrhyw Aelod-Wlad, fe fyddwch fel arfer yn talu'ch trethi yn y wlad nonno..