https://www.taxtmi.com/acts?id=5721 When enterprises in the two Contracting States are related by direct or indirect participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the enterprise entitled to them. If one State taxes such reallocated profits, the other State shall consider an appropriate corresponding adjustment, with due regard to the Agreement's provisions and consultation between competent authorities as necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5721 When enterprises in the two Contracting States are related by direct or indirect participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the enterprise entitled to them. If one State taxes such reallocated profits, the other State shall consider an appropriate corresponding adjustment, with due regard to the Agreement's provisions and consultation between competent authorities as necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5721