https://www.taxtmi.com/acts?id=43455 Article 9 permits a taxing authority to include in an enterprise's taxable profits amounts that would have accrued but for related party conditions that differ from those between independent enterprises, applying the arm's length outcome. Where such profits included and taxed in one jurisdiction have also been charged to tax in the other, that other jurisdiction must make an appropriate corresponding adjustment, with due regard to the treaty and consultation between the competent authorities to avoid double taxation. en-us Mon, 08 Jul 2024 16:20:32 +0530 Wed, 04 Dec 2024 17:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43455 Article 9 permits a taxing authority to include in an enterprise's taxable profits amounts that would have accrued but for related party conditions that differ from those between independent enterprises, applying the arm's length outcome. Where such profits included and taxed in one jurisdiction have also been charged to tax in the other, that other jurisdiction must make an appropriate corresponding adjustment, with due regard to the treaty and consultation between the competent authorities to avoid double taxation. Act-Rules DTAA Mon, 08 Jul 2024 16:20:32 +0530 https://www.taxtmi.com/acts?id=43455