https://www.taxtmi.com/acts?id=6023 Where enterprises of the two Contracting States are connected through participation in management, control or capital, or common persons, transactions that differ from those between independent enterprises permit inclusion of profits that would have accrued but for those conditions in taxable income. If one State taxes such profits, the other State shall make an appropriate adjustment to its tax on those profits where it considers the adjustment justified, with regard to the Agreement and consultation between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Sep 2024 18:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6023 Where enterprises of the two Contracting States are connected through participation in management, control or capital, or common persons, transactions that differ from those between independent enterprises permit inclusion of profits that would have accrued but for those conditions in taxable income. If one State taxes such profits, the other State shall make an appropriate adjustment to its tax on those profits where it considers the adjustment justified, with 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=6023