https://www.taxtmi.com/acts?id=16857 Associated enterprises rules permit a Contracting State to include in the taxable profits of an enterprise amounts that would have accrued but for non-arm's-length conditions imposed between related enterprises, and require the other State to make an appropriate adjustment to its tax where both States tax the corresponding profits, with competent authorities consulting as necessary. en-us Fri, 03 Aug 2012 18:34:08 +0530 Fri, 20 Dec 2024 18:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16857 Associated enterprises rules permit a Contracting State to include in the taxable profits of an enterprise amounts that would have accrued but for non-arm's-length conditions imposed between related enterprises, and require the other State to make an appropriate adjustment to its tax where both States tax the corresponding profits, with competent authorities consulting as necessary. Act-Rules DTAA Fri, 03 Aug 2012 18:34:08 +0530 https://www.taxtmi.com/acts?id=16857