https://www.taxtmi.com/acts?id=5934 Where enterprises in different Contracting States are linked by direct or indirect participation in management, control or capital, and related party conditions differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed; the rule functions as an arm's length transfer pricing adjustment for associated enterprises. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 09:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5934 Where enterprises in different Contracting States are linked by direct or indirect participation in management, control or capital, and related party conditions differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the profits of the enterprise and taxed; the rule functions as an arm's length transfer pricing adjustment for associated enterprises. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5934