https://www.taxtmi.com/acts?id=6143 Where enterprises of contracting States are associated by participation in management, control or capital, or by common persons, conditions differing from those between independent enterprises permit inclusion of profits in taxable income under the arm's length principle. If one State includes and taxes such adjusted profits already taxed in the other State, that other State shall make an appropriate tax adjustment, with due regard to the Convention and consultation between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Dec 2024 14:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6143 Where enterprises of contracting States are associated by participation in management, control or capital, or by common persons, conditions differing from those between independent enterprises permit inclusion of profits in taxable income under the arm's length principle. If one State includes and taxes such adjusted profits already taxed in the other State, that other State shall make an appropriate tax adjustment, with due regard to the Convention and consultation between competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6143