https://www.taxtmi.com/acts?id=5064 Where enterprises of Contracting States are related by participation in management, control or capital and inter-enterprise conditions deviate from those between independent enterprises, profits that would have accrued absent those conditions may be included and taxed. If such included profits are taxed in one State and also charged in the other State, the other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5064 Where enterprises of Contracting States are related by participation in management, control or capital and inter-enterprise conditions deviate from those between independent enterprises, profits that would have accrued absent those conditions may be included and taxed. If such included profits are taxed in one State and also charged in the other State, the other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5064