https://www.taxtmi.com/acts?id=5632 Article 9 provides that where enterprises are associated and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in an enterprise's taxable profits and taxed. If one State taxes such adjusted profits while the other State has taxed the corresponding profits, the latter State shall make an appropriate adjustment to its tax, taking into account the Convention's other provisions and after consultation between the competent authorities if necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 18 Dec 2024 11:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5632 Article 9 provides that where enterprises are associated and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in an enterprise's taxable profits and taxed. If one State taxes such adjusted profits while the other State has taxed the corresponding profits, the latter State shall make an appropriate adjustment to its tax, taking into account the Convention's other provisions and after consultation between the competent authorities if necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5632