https://www.taxtmi.com/acts?id=8343 Where related enterprises impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the State where reallocation occurs; if such profits are also taxed in the other State, that other State shall make an appropriate tax adjustment, with competent authorities consulting as necessary to determine the adjustment in light of the Agreement's provisions. en-us Sun, 10 Feb 2008 21:47:58 +0530 Fri, 15 Nov 2024 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8343 Where related enterprises impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the State where reallocation occurs; if such profits are also taxed in the other State, that other State shall make an appropriate tax adjustment, with competent authorities consulting as necessary to determine the adjustment in light of the Agreement's provisions. Act-Rules DTAA Sun, 10 Feb 2008 21:47:58 +0530 https://www.taxtmi.com/acts?id=8343