https://www.taxtmi.com/acts?id=16566 Article 9 establishes that where enterprises of the Contracting States are associated and intercompany conditions deviate from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise. When one State taxes such adjusted profits that have also been taxed in the other State, that other State shall make an appropriate adjustment, with competent authorities giving due regard to the Agreement and consulting each other if necessary. en-us Wed, 30 May 2012 15:46:26 +0530 Tue, 19 Nov 2024 18:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16566 Article 9 establishes that where enterprises of the Contracting States are associated and intercompany conditions deviate from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise. When one State taxes such adjusted profits that have also been taxed in the other State, that other State shall make an appropriate adjustment, with competent authorities giving due regard to the Agreement and consulting each other if necessary. Act-Rules DTAA Wed, 30 May 2012 15:46:26 +0530 https://www.taxtmi.com/acts?id=16566