https://www.taxtmi.com/acts?id=5843 Article 9 treats enterprises as associated where direct or indirect participation in management, control or capital exists or the same persons participate in enterprises of both Contracting States. If conditions between associated enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed. Double taxation arising from such adjustments may be resolved by the mutual agreement procedure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 15:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5843 Article 9 treats enterprises as associated where direct or indirect participation in management, control or capital exists or the same persons participate in enterprises of both Contracting States. If conditions between associated enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed. Double taxation arising from such adjustments may be resolved by the mutual agreement procedure. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5843