https://www.taxtmi.com/acts?id=18208 Associated enterprises rules permit inclusion in taxable profits where related party conditions differ from arm's length terms, allowing a Contracting State to tax profits that would have accrued under independent enterprise conditions. If such profits are taxed by one State, the other State must make an appropriate corresponding adjustment, with competent authorities consulting as necessary and taking the Agreement's provisions into account to prevent double taxation. en-us Fri, 21 Mar 2014 17:07:09 +0530 Mon, 25 Nov 2024 17:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18208 Associated enterprises rules permit inclusion in taxable profits where related party conditions differ from arm's length terms, allowing a Contracting State to tax profits that would have accrued under independent enterprise conditions. If such profits are taxed by one State, the other State must make an appropriate corresponding adjustment, with competent authorities consulting as necessary and taking the Agreement's provisions into account to prevent double taxation. Act-Rules DTAA Fri, 21 Mar 2014 17:07:09 +0530 https://www.taxtmi.com/acts?id=18208