https://www.taxtmi.com/acts?id=18978 Article 9 permits inclusion in taxable profits where associated enterprises-by reason of direct or indirect participation in management, control or capital, or common participation-enter into commercial or financial conditions differing from those between independent enterprises, and mandates that where one Contracting State taxes such reallocated profits and the other State also taxes them, the latter shall make an appropriate adjustment after consultation and with regard to the Agreement's provisions. en-us Fri, 12 Sep 2014 13:43:53 +0530 Tue, 05 Nov 2024 17:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18978 Article 9 permits inclusion in taxable profits where associated enterprises-by reason of direct or indirect participation in management, control or capital, or common participation-enter into commercial or financial conditions differing from those between independent enterprises, and mandates that where one Contracting State taxes such reallocated profits and the other State also taxes them, the latter shall make an appropriate adjustment after consultation and with regard to the Agreement's provisions. Act-Rules DTAA Fri, 12 Sep 2014 13:43:53 +0530 https://www.taxtmi.com/acts?id=18978