https://www.taxtmi.com/acts?id=19055 Associated enterprises rules apply where enterprises or the same persons participate in management, control or capital across Contracting States and impose conditions in their commercial or financial relations that differ from those between independent enterprises; any profits that would have accrued but for those non-arm's-length conditions may be included in the profits of the enterprise and taxed accordingly. en-us Tue, 02 Dec 2014 13:31:33 +0530 Tue, 02 Dec 2014 13:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19055 Associated enterprises rules apply where enterprises or the same persons participate in management, control or capital across Contracting States and impose conditions in their commercial or financial relations that differ from those between independent enterprises; any profits that would have accrued but for those non-arm's-length conditions may be included in the profits of the enterprise and taxed accordingly. Act-Rules DTAA Tue, 02 Dec 2014 13:31:33 +0530 https://www.taxtmi.com/acts?id=19055