https://www.taxtmi.com/acts?id=17108 Article 9 permits inclusion in taxable profits where conditions between associated enterprises differ from those between independent enterprises, enabling a State to tax profits shifted by such non-arm's-length conditions. It also allows a corresponding adjustment in the other jurisdiction when the same profits have been taxed there, with consultation between competent authorities and regard to the Agreement's provisions to determine an appropriate tax modification. en-us Thu, 31 Jan 2013 16:30:13 +0530 Tue, 26 Nov 2024 16:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17108 Article 9 permits inclusion in taxable profits where conditions between associated enterprises differ from those between independent enterprises, enabling a State to tax profits shifted by such non-arm's-length conditions. It also allows a corresponding adjustment in the other jurisdiction when the same profits have been taxed there, with consultation between competent authorities and regard to the Agreement's provisions to determine an appropriate tax modification. Act-Rules DTAA Thu, 31 Jan 2013 16:30:13 +0530 https://www.taxtmi.com/acts?id=17108