https://www.taxtmi.com/acts?id=4596 Where related enterprises enter into non-arm's-length conditions, profits that would have accrued under arm's-length conditions may be included in an enterprise's taxable profits and taxed. If both Contracting States tax the same profits, the other State shall make an appropriate corresponding adjustment, with due regard to the Convention and consultation between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 17:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4596 Where related enterprises enter into non-arm's-length conditions, profits that would have accrued under arm's-length conditions may be included in an enterprise's taxable profits and taxed. If both Contracting States tax the same profits, the other State shall make an appropriate corresponding adjustment, with due regard to the Convention and consultation between competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4596