https://www.taxtmi.com/acts?id=6285 Article 9 defines associated enterprises by direct or indirect participation in management, control or capital, or by common persons participating in enterprises of both Contracting States. If conditions in commercial or financial relations between such enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the enterprise's profits and taxed accordingly, permitting adjustments to reflect independent-enterprise conditions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 11:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6285 Article 9 defines associated enterprises by direct or indirect participation in management, control or capital, or by common persons participating in enterprises of both Contracting States. If conditions in commercial or financial relations between such enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the enterprise's profits and taxed accordingly, permitting adjustments to reflect independent-enterprise conditions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6285