https://www.taxtmi.com/acts?id=5481 Article 10 applies the arm's length principle to Associated Enterprises: where related enterprises enter into conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the enterprise that benefited and taxed. If one State taxes such included profits which were taxed in the other State, that other State shall make an appropriate tax adjustment, with competent authorities consulting as necessary to determine the adjustment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Dec 2024 13:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5481 Article 10 applies the arm's length principle to Associated Enterprises: where related enterprises enter into conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the enterprise that benefited and taxed. If one State taxes such included profits which were taxed in the other State, that other State shall make an appropriate tax adjustment, with competent authorities consulting as necessary to determine the adjustment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5481