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    <title>Associated Enterprises</title>
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    <description>Where associated enterprises impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in the affected enterprise&#039;s taxable income and taxed accordingly; domestic discretionary determinations must be applied consistently with this principle, and where one State taxes adjusted profits also taxed in the other State, the other State shall make an appropriate adjustment after competent authority consultation.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Associated Enterprises</title>
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      <description>Where associated enterprises impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in the affected enterprise&#039;s taxable income and taxed accordingly; domestic discretionary determinations must be applied consistently with this principle, and where one State taxes adjusted profits also taxed in the other State, the other State shall make an appropriate adjustment after competent authority consultation.</description>
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