https://www.taxtmi.com/acts?id=6161 Where enterprises of the Contracting States are related through participation in management, control or capital, or common persons, and conditions between them differ from those between independent enterprises, profits that would have accrued under independent-entity conditions may be included and taxed in the affected enterprise. If one State taxes such adjusted profits that have also been charged to tax in the other State, that other State shall make an appropriate tax adjustment, with regard to the Convention and after consultation between the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Dec 2024 16:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6161 Where enterprises of the Contracting States are related through participation in management, control or capital, or common persons, and conditions between them differ from those between independent enterprises, profits that would have accrued under independent-entity conditions may be included and taxed in the affected enterprise. If one State taxes such adjusted profits that have also been charged to tax in the other State, that other State shall make an appropriate tax adjustment, with regard to the Convention and after consultation between the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6161