Associated enterprises rule allows profit adjustments where conditions differ from independent enterprises and mandates corresponding tax relief by other State. Where related participation or common persons lead to commercial or financial conditions between enterprises that differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in an enterprise's taxable profits and taxed accordingly. If one State taxes such included profits and the other State has been charged on those profits, the other State shall make an appropriate corresponding adjustment, with competent authorities consulting as necessary.