https://www.taxtmi.com/acts?id=5661 Where enterprises are associated enterprises through participation in management, control or capital or common ownership, conditions between them that differ from those between independent enterprises may lead to inclusion and taxation of profits that would otherwise have accrued. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding adjustment, with competent authorities consulting and having regard to other treaty provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 11:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5661 Where enterprises are associated enterprises through participation in management, control or capital or common ownership, conditions between them that differ from those between independent enterprises may lead to inclusion and taxation of profits that would otherwise have accrued. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding adjustment, with competent authorities consulting and having regard to other treaty provisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5661