https://www.taxtmi.com/acts?id=5179 Associated enterprises provisions apply where one enterprise participates in the management, control or capital of another, or where the same persons participate in enterprises in both Contracting States, and where commercial or financial conditions between them differ from those between independent enterprises. If such non arm's length conditions cause profits that would otherwise have accrued to an enterprise not to accrue, those profits may be included in the enterprise's taxable income and taxed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 12:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5179 Associated enterprises provisions apply where one enterprise participates in the management, control or capital of another, or where the same persons participate in enterprises in both Contracting States, and where commercial or financial conditions between them differ from those between independent enterprises. If such non arm's length conditions cause profits that would otherwise have accrued to an enterprise not to accrue, those profits may be included in the enterprise's taxable income and taxed accordingly. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5179