https://www.taxtmi.com/news?id=13039 The amendment treats a transaction entered into by an enterprise with a non associated person as an international transaction between associated enterprises where there is a prior agreement between that other person and the associated enterprise or where the terms are determined in substance between them, provided either the enterprise or the associated enterprise or both are non resident; the residency of the unrelated person is immaterial. en-us Sun, 13 Jul 2014 16:25:03 +0530 Sun, 13 Jul 2014 16:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=13039 The amendment treats a transaction entered into by an enterprise with a non associated person as an international transaction between associated enterprises where there is a prior agreement between that other person and the associated enterprise or where the terms are determined in substance between them, provided either the enterprise or the associated enterprise or both are non resident; the residency of the unrelated person is immaterial. News - Sun, 13 Jul 2014 16:25:03 +0530 https://www.taxtmi.com/news?id=13039