https://www.taxtmi.com/acts?id=5238 Article 9 treats enterprises as associated where control or common persons lead to non arm's length conditions; profits that would have accrued but for those conditions may be included in an enterprise's taxable income and taxed. If one State taxes such adjusted profits though they were charged in the other State, that other State shall make an appropriate tax adjustment, with due regard to the Convention and consultation between the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 14:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5238 Article 9 treats enterprises as associated where control or common persons lead to non arm's length conditions; profits that would have accrued but for those conditions may be included in an enterprise's taxable income and taxed. If one State taxes such adjusted profits though they were charged in the other State, that other State shall make an appropriate tax adjustment, with due regard to the Convention and consultation between the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5238