https://www.taxtmi.com/acts?id=5993 Article 9 treats enterprises as associated where one participates in the management, control or capital of the other, or where the same persons participate in both. 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. The other Contracting State must make an appropriate adjustment to avoid double taxation, with competent authorities consulting as necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 21 Dec 2024 11:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5993 Article 9 treats enterprises as associated where one participates in the management, control or capital of the other, or where the same persons participate in both. 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. The other Contracting State must make an appropriate adjustment to avoid double taxation, with competent authorities consulting as necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5993