https://www.taxtmi.com/acts?id=8872 When enterprises in the two Contracting States are related and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed to reflect an arm's length outcome. Where one State taxes such adjusted profits already taxed in the other State, that other State shall make an appropriate adjustment, with due regard to the Agreement and consultation between the competent authorities. en-us Sat, 21 Jun 2008 11:25:51 +0530 Wed, 06 Nov 2024 15:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8872 When enterprises in the two Contracting States are related and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits and taxed to reflect an arm's length outcome. Where one State taxes such adjusted profits already taxed in the other State, that other State shall make an appropriate adjustment, with due regard to the Agreement and consultation between the competent authorities. Act-Rules DTAA Sat, 21 Jun 2008 11:25:51 +0530 https://www.taxtmi.com/acts?id=8872