https://www.taxtmi.com/acts?id=4999 Associated enterprises rules permit reallocation of profits where conditions between related enterprises differ from arm's-length conditions, allowing profits that would have accrued but for those conditions to be included in and taxed on the affected enterprise; where such reallocated profits are taxed in both Contracting States, the first State to tax shall make an appropriate adjustment, having regard to other Convention provisions on the nature of the income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 09:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4999 Associated enterprises rules permit reallocation of profits where conditions between related enterprises differ from arm's-length conditions, allowing profits that would have accrued but for those conditions to be included in and taxed on the affected enterprise; where such reallocated profits are taxed in both Contracting States, the first State to tax shall make an appropriate adjustment, having regard to other Convention provisions on the nature of the income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4999