https://www.taxtmi.com/acts?id=5603 Article 9 treats as associated enterprises where one enterprise participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or the same persons participate in enterprises of both States; if conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Dec 2024 10:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5603 Article 9 treats as associated enterprises where one enterprise participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or the same persons participate in enterprises of both States; if conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed accordingly. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5603