https://www.taxtmi.com/acts?id=4353 Where enterprises of different Contracting States are associated through participation in management, control or capital, or share the same persons in those roles, commercial or financial conditions that diverge from those between independent enterprises permit tax authorities to include in an enterprise's profits any amounts that would have accrued but did not due to such non arm's length conditions, thereby allowing taxation to be adjusted to reflect arm's length outcomes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 13 Sep 2024 18:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4353 Where enterprises of different Contracting States are associated through participation in management, control or capital, or share the same persons in those roles, commercial or financial conditions that diverge from those between independent enterprises permit tax authorities to include in an enterprise's profits any amounts that would have accrued but did not due to such non arm's length conditions, thereby allowing taxation to be adjusted to reflect arm's length outcomes. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4353