https://www.taxtmi.com/acts?id=18159 Article 9 permits inclusion and taxation of profits where related enterprises transact on terms differing from those between independent enterprises, applying the arm's length principle to adjust profit allocation. It also requires the other Contracting State to make an appropriate corresponding adjustment where adjusted profits have been taxed in both States, with competent authorities consulting as necessary to account for other Agreement provisions. en-us Thu, 13 Feb 2014 12:07:32 +0530 Thu, 24 Oct 2024 10:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18159 Article 9 permits inclusion and taxation of profits where related enterprises transact on terms differing from those between independent enterprises, applying the arm's length principle to adjust profit allocation. It also requires the other Contracting State to make an appropriate corresponding adjustment where adjusted profits have been taxed in both States, with competent authorities consulting as necessary to account for other Agreement provisions. Act-Rules DTAA Thu, 13 Feb 2014 12:07:32 +0530 https://www.taxtmi.com/acts?id=18159