https://www.taxtmi.com/acts?id=16696 Where enterprises of the Contracting States are associated through participation in management, control or capital and transact on conditions differing from independent enterprises, profits that would have accrued absent those conditions may be included in taxable profits and taxed under the arm's length principle. If one State taxes such included profits, the other State may make an appropriate corresponding adjustment, having regard to the Agreement and following consultation between the competent authorities as necessary. en-us Mon, 25 Jun 2012 12:31:29 +0530 Tue, 27 Aug 2024 14:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16696 Where enterprises of the Contracting States are associated through participation in management, control or capital and transact on conditions differing from independent enterprises, profits that would have accrued absent those conditions may be included in taxable profits and taxed under the arm's length principle. If one State taxes such included profits, the other State may make an appropriate corresponding adjustment, having regard to the Agreement and following consultation between the competent authorities as necessary. Act-Rules DTAA Mon, 25 Jun 2012 12:31:29 +0530 https://www.taxtmi.com/acts?id=16696