https://www.taxtmi.com/acts?id=19009 Related enterprises where one participates in the management, control or capital of the other, or where the same persons participate in both, permit a Contracting State to include in an enterprise's profits amounts that would have accrued but for non arm's length conditions and tax those adjusted profits. If those profits have been taxed in the other State, that other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities. en-us Wed, 15 Oct 2014 09:35:23 +0530 Wed, 13 Nov 2024 16:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19009 Related enterprises where one participates in the management, control or capital of the other, or where the same persons participate in both, permit a Contracting State to include in an enterprise's profits amounts that would have accrued but for non arm's length conditions and tax those adjusted profits. If those profits have been taxed in the other State, that other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities. Act-Rules DTAA Wed, 15 Oct 2014 09:35:23 +0530 https://www.taxtmi.com/acts?id=19009