https://www.taxtmi.com/acts?id=18239 Article 9 applies an arm's-length standard to transactions between associated enterprises: where control or common participation results in conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable income and taxed. If one Contracting State taxes such adjusted profits, the other State must make an appropriate adjustment to avoid double taxation, with due regard to the Agreement and consultation between competent authorities. en-us Sun, 23 Mar 2014 14:53:52 +0530 Wed, 28 Aug 2024 15:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18239 Article 9 applies an arm's-length standard to transactions between associated enterprises: where control or common participation results in conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable income and taxed. If one Contracting State taxes such adjusted profits, the other State must make an appropriate adjustment to avoid double taxation, with due regard to the Agreement and consultation between competent authorities. Act-Rules DTAA Sun, 23 Mar 2014 14:53:52 +0530 https://www.taxtmi.com/acts?id=18239