https://www.taxtmi.com/acts?id=5572 Article 10 provides that where enterprises of the Contracting States are associated through participation in management, control or capital, and conditions between them differ from those between independent enterprises, only the profits that would have accrued but for those conditions may be included in and taxed as the enterprise's profits. The provision implements the arms length principle, permitting profit reallocation in commercial and financial relations between related parties under the Double Taxation Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 09:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5572 Article 10 provides that where enterprises of the Contracting States are associated through participation in management, control or capital, and conditions between them differ from those between independent enterprises, only the profits that would have accrued but for those conditions may be included in and taxed as the enterprise's profits. The provision implements the arms length principle, permitting profit reallocation in commercial and financial relations between related parties under the Double Taxation Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5572