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    <title>Business Profit</title>
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    <description>Where one enterprise directly or indirectly participates in the management, control or capital of an enterprise of the other territory, or common persons participate in both, and conditions between the enterprises differ from those between independent enterprises, any profits which but for those conditions would have accrued may be included in the profits of that enterprise and taxed accordingly.</description>
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      <description>Where one enterprise directly or indirectly participates in the management, control or capital of an enterprise of the other territory, or common persons participate in both, and conditions between the enterprises differ from those between independent enterprises, any profits which but for those conditions would have accrued may be included in the profits of that enterprise and taxed accordingly.</description>
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