https://www.taxtmi.com/acts?id=37378 Where one Contracting Jurisdiction taxes profits attributable to conditions between associated enterprises that differ from those between independent enterprises, the other Contracting Jurisdiction shall make an appropriate adjustment to its tax on those profits. Competent authorities must consider the Covered Tax Agreement and consult if necessary. The rule replaces or supplements existing bilateral corresponding-adjustment provisions, subject to Parties' reservations and notifications, and preserves the mutual agreement procedure as an alternative resolution route. en-us Tue, 20 Aug 2019 16:37:40 +0530 Mon, 10 Feb 2025 17:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37378 Where one Contracting Jurisdiction taxes profits attributable to conditions between associated enterprises that differ from those between independent enterprises, the other Contracting Jurisdiction shall make an appropriate adjustment to its tax on those profits. Competent authorities must consider the Covered Tax Agreement and consult if necessary. The rule replaces or supplements existing bilateral corresponding-adjustment provisions, subject to Parties' reservations and notifications, and preserves the mutual agreement procedure as an alternative resolution route. Act-Rules DTAA Tue, 20 Aug 2019 16:37:40 +0530 https://www.taxtmi.com/acts?id=37378