https://www.taxtmi.com/acts?id=5451 Associated enterprises rules permit inclusion and taxation of profits where inter-enterprise conditions differ from those between independent enterprises, causing profits to be shifted or reduced; such profits may be included in the taxable income of the affected enterprise. If one Contracting State taxes adjusted profits that correspond to profits taxed in the other State, that other State shall make an appropriate adjustment to the tax charged, with due regard to the Convention and consultation between the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 27 Aug 2024 18:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5451 Associated enterprises rules permit inclusion and taxation of profits where inter-enterprise conditions differ from those between independent enterprises, causing profits to be shifted or reduced; such profits may be included in the taxable income of the affected enterprise. If one Contracting State taxes adjusted profits that correspond to profits taxed in the other State, that other State shall make an appropriate adjustment to the tax charged, 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=5451