https://www.taxtmi.com/acts?id=10343 Associated enterprises rules apply the arm's length principle when related enterprises' commercial or financial conditions differ from those between independent enterprises; profits that would have accrued but for those conditions may be included in taxable profits and taxed. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding tax adjustment, with due regard to the Convention and consultation between competent authorities. en-us Sat, 17 Jan 2009 18:33:47 +0530 Mon, 25 Nov 2024 13:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10343 Associated enterprises rules apply the arm's length principle when related enterprises' commercial or financial conditions differ from those between independent enterprises; profits that would have accrued but for those conditions may be included in taxable profits and taxed. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding tax adjustment, with due regard to the Convention and consultation between competent authorities. Act-Rules DTAA Sat, 17 Jan 2009 18:33:47 +0530 https://www.taxtmi.com/acts?id=10343