https://www.taxtmi.com/acts?id=5358 Where related enterprises impose non-arm's-length conditions, profits that would have accrued but for those conditions may be included in the affected enterprise's taxable profits and taxed by the Contracting State. If those profits are taxed in both States, the other State shall make an appropriate corresponding tax adjustment, with competent authorities consulting each other and having regard to the Convention's other provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 15:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5358 Where related enterprises impose non-arm's-length conditions, profits that would have accrued but for those conditions may be included in the affected enterprise's taxable profits and taxed by the Contracting State. If those profits are taxed in both States, the other State shall make an appropriate corresponding tax adjustment, with competent authorities consulting each other and having regard to the Convention's other provisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5358