https://www.taxtmi.com/acts?id=4252 Where an enterprise of one Contracting State participates in the management, control or capital of an enterprise of the other State, or the same persons participate in both, they are associated enterprises; if their commercial or financial conditions differ from those between independent enterprises so that profits which would have accrued do not, those profits may be included in the taxable profits of the enterprise and taxed accordingly, enabling adjustment to reflect arm's-length outcomes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Nov 2024 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4252 Where an enterprise of one Contracting State participates in the management, control or capital of an enterprise of the other State, or the same persons participate in both, they are associated enterprises; if their commercial or financial conditions differ from those between independent enterprises so that profits which would have accrued do not, those profits may be included in the taxable profits of the enterprise and taxed accordingly, enabling adjustment to reflect arm's-length outcomes. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4252