https://www.taxtmi.com/acts?id=5813 Where enterprises across the two Contracting States are connected by participation in management, control or capital and impose conditions differing from independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the affected enterprise and taxed. If one State taxes such deemed profits that were also taxed in the other State, the other State shall make an appropriate adjustment, with due regard to the Agreement and consultation between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 14:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5813 Where enterprises across the two Contracting States are connected by participation in management, control or capital and impose conditions differing from independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the affected enterprise and taxed. If one State taxes such deemed profits that were also taxed in the other State, the other State shall make an appropriate adjustment, with due regard to the Agreement and consultation between competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5813