https://www.taxtmi.com/acts?id=5149 Article 9 provides that where related enterprises impose commercial or financial conditions different from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the State making the inclusion. Domestic rules allowing discretionary or estimated determinations of income may be applied consistently with Article 9 as information permits. If one State taxes adjusted profits that would have accrued to an enterprise in the other State under arm's length conditions, the other State shall make an appropriate corresponding adjustment, with consultation between competent authorities if necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 17:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5149 Article 9 provides that where related enterprises impose commercial or financial conditions different from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the State making the inclusion. Domestic rules allowing discretionary or estimated determinations of income may be applied consistently with Article 9 as information permits. If one State taxes adjusted profits that would have accrued to an enterprise in the other State under arm's length conditions, the other State shall make an appropriate corresponding adjustment, with consultation between competent authorities if necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5149