https://www.taxtmi.com/acts?id=20279 Associated enterprise rules permit inclusion in taxable profits where enterprises of the Contracting States are linked by participation in management, control or capital or by common persons and where conditions between them differ from those between independent enterprises; profits that would have accrued but for those conditions may be included and taxed. Where one State includes and taxes such profits, the other State shall make an appropriate corresponding adjustment to its tax, with competent authorities giving due regard to the Agreement and consulting if necessary. en-us Mon, 28 Dec 2015 12:31:14 +0530 Tue, 26 Nov 2024 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20279 Associated enterprise rules permit inclusion in taxable profits where enterprises of the Contracting States are linked by participation in management, control or capital or by common persons and where conditions between them differ from those between independent enterprises; profits that would have accrued but for those conditions may be included and taxed. Where one State includes and taxes such profits, the other State shall make an appropriate corresponding adjustment to its tax, with competent authorities giving due regard to the Agreement and consulting if necessary. Act-Rules DTAA Mon, 28 Dec 2015 12:31:14 +0530 https://www.taxtmi.com/acts?id=20279