https://www.taxtmi.com/acts?id=15029 Article 9 permits inclusion in taxable profits of amounts that would have accrued but for non-arm's-length conditions between enterprises with direct or indirect participation in management, control or capital, and requires the other Contracting State to make an appropriate adjustment where those profits have been taxed there, with competent authorities consulting as necessary. en-us Tue, 30 Aug 2011 13:05:54 +0530 Tue, 26 Nov 2024 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15029 Article 9 permits inclusion in taxable profits of amounts that would have accrued but for non-arm's-length conditions between enterprises with direct or indirect participation in management, control or capital, and requires the other Contracting State to make an appropriate adjustment where those profits have been taxed there, with competent authorities consulting as necessary. Act-Rules DTAA Tue, 30 Aug 2011 13:05:54 +0530 https://www.taxtmi.com/acts?id=15029