https://www.taxtmi.com/acts?id=14921 Article 9 treats associated enterprises and permits inclusion in taxable profits where intercompany conditions depart from arm's-length conditions, allowing a State to tax profits that would have accrued absent those conditions. It requires the other State to make appropriate adjustments to prevent double taxation where those profits are taxed there, with adjustments determined by regard to the treaty and consultation between competent authorities. en-us Tue, 30 Aug 2011 11:39:23 +0530 Mon, 18 Nov 2024 18:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14921 Article 9 treats associated enterprises and permits inclusion in taxable profits where intercompany conditions depart from arm's-length conditions, allowing a State to tax profits that would have accrued absent those conditions. It requires the other State to make appropriate adjustments to prevent double taxation where those profits are taxed there, with adjustments determined by regard to the treaty and consultation between competent authorities. Act-Rules DTAA Tue, 30 Aug 2011 11:39:23 +0530 https://www.taxtmi.com/acts?id=14921