https://www.taxtmi.com/acts?id=16812 Associated enterprises rules permit treating conditions between related cross-border enterprises that differ from independent-enterprise conditions as grounds to include in the profits of an affected enterprise amounts that would have accrued but for those conditions, allowing taxation of those adjusted profits; where one State taxes such profits, the other State must make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities as necessary. en-us Tue, 31 Jul 2012 12:59:20 +0530 Wed, 27 Nov 2024 13:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16812 Associated enterprises rules permit treating conditions between related cross-border enterprises that differ from independent-enterprise conditions as grounds to include in the profits of an affected enterprise amounts that would have accrued but for those conditions, allowing taxation of those adjusted profits; where one State taxes such profits, the other State must make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities as necessary. Act-Rules DTAA Tue, 31 Jul 2012 12:59:20 +0530 https://www.taxtmi.com/acts?id=16812