https://www.taxtmi.com/acts?id=5782 Article 9 permits inclusion in taxable profits where enterprises of the two Contracting States are associated and conditions between them differ from those between independent enterprises; profits that would have accrued absent those conditions may be adjusted and taxed. When one State taxes such adjusted profits that have also been taxed in the other State, the other State must make an appropriate tax adjustment, taking into account the Convention and after consultation between the competent authorities if necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Sep 2019 14:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5782 Article 9 permits inclusion in taxable profits where enterprises of the two Contracting States are associated and conditions between them differ from those between independent enterprises; profits that would have accrued absent those conditions may be adjusted and taxed. When one State taxes such adjusted profits that have also been taxed in the other State, the other State must make an appropriate tax adjustment, taking into account the Convention 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=5782