https://www.taxtmi.com/acts?id=4967 Where enterprises of the Contracting States are related and commercial or financial conditions between them differ from those between independent enterprises, amounts that would have accrued but for those conditions may be included in and taxed as the profits of the enterprise. If one State taxes such adjusted profits which are also taxed in the other State, the other State shall make an appropriate adjustment; competent authorities shall consult each other and have regard to the Convention's provisions in determining that adjustment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 11:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4967 Where enterprises of the Contracting States are related and commercial or financial conditions between them differ from those between independent enterprises, amounts that would have accrued but for those conditions may be included in and taxed as the profits of the enterprise. If one State taxes such adjusted profits which are also taxed in the other State, the other State shall make an appropriate adjustment; competent authorities shall consult each other and have regard to the Convention's provisions in determining that adjustment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4967