TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 4 of DTAA: Business profits may be taxed if management or control conditions differ between enterprises.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between two territories addresses business profits. It stipulates that if an enterprise from one territory is involved in the management, control, or capital of an enterprise in the other territory, or if the same individuals participate in both enterprises, and conditions differ from those between independent enterprises, any profits that should have accrued to one enterprise but did not due to these conditions may be included in that enterprise's profits and taxed accordingly.
TaxTMI 
TaxTMI 
