https://www.taxtmi.com/acts?id=5327 Article 9 permits inclusion in taxable profits of amounts that would have accrued but for non arm's length conditions between associated enterprises where one enterprise participates in the management, control or capital of the other, or common persons participate in both. When a State taxes such adjusted profits that have also been taxed in the other State, the other State shall make an appropriate corresponding adjustment, with due regard to the Convention and after consultation between the competent authorities if necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Dec 2024 12:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5327 Article 9 permits inclusion in taxable profits of amounts that would have accrued but for non arm's length conditions between associated enterprises where one enterprise participates in the management, control or capital of the other, or common persons participate in both. When a State taxes such adjusted profits that have also been taxed in the other State, the other State shall make an appropriate corresponding adjustment, with due regard to the Convention and after consultation between the competent authorities if necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5327