https://www.taxtmi.com/acts?id=4504 Associated enterprises rules permit inclusion in taxable profits of amounts that would have accrued under arm's length conditions where cross border related party management, control or capital participation leads to conditions differing from independent enterprises. If such adjusted profits are taxed in one Contracting State and also charged to tax in the other, the other State shall make an appropriate adjustment, with competent authorities consulting and having regard to the Agreement's other provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 08 Nov 2024 15:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4504 Associated enterprises rules permit inclusion in taxable profits of amounts that would have accrued under arm's length conditions where cross border related party management, control or capital participation leads to conditions differing from independent enterprises. If such adjusted profits are taxed in one Contracting State and also charged to tax in the other, the other State shall make an appropriate adjustment, with competent authorities consulting and having regard to the Agreement's other provisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4504