https://www.taxtmi.com/acts?id=5420 When enterprises of the Contracting States are related by participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed. If one State taxes such included profits which are also taxed in the other State, the other State shall make an appropriate tax adjustment, with due regard to the Agreement and consultation between the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 26 Jun 2025 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5420 When enterprises of the Contracting States are related by participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed. If one State taxes such included profits which are also taxed in the other State, the other State shall make an appropriate tax adjustment, with due regard to the Agreement and consultation between the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5420