https://www.taxtmi.com/acts?id=44632 Article 9 provides that where enterprises of the Contracting States are linked by participation in management, control or capital, or by common persons, and conditions between them differ from those between independent enterprises, profits which would have accrued but for those conditions may be included in the profits of the appropriate enterprise and taxed accordingly. en-us Wed, 16 Oct 2024 12:12:07 +0530 Tue, 22 Oct 2024 16:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44632 Article 9 provides that where enterprises of the Contracting States are linked by participation in management, control or capital, or by common persons, and conditions between them differ from those between independent enterprises, profits which would have accrued but for those conditions may be included in the profits of the appropriate enterprise and taxed accordingly. Act-Rules DTAA Wed, 16 Oct 2024 12:12:07 +0530 https://www.taxtmi.com/acts?id=44632