https://www.taxtmi.com/acts?id=4161 Article 9 provides that where enterprises of the Contracting States are associated and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed. If one State taxes such included profits that have been charged to tax in the other State, that other State shall make an appropriate adjustment to its tax, with due regard to the Convention and consultation between competent authorities if necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 24 Oct 2024 17:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4161 Article 9 provides that where enterprises of the Contracting States are associated and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed. If one State taxes such included profits that have been charged to tax in the other State, that other State shall make an appropriate adjustment to its tax, with due regard to the Convention and consultation between competent authorities if necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4161