https://www.taxtmi.com/acts?id=44663 Article 9 establishes that where related enterprises or enterprises under common control enter into conditions differing from arm's length terms, profits that would have accrued but for those conditions may be included in taxable profits and taxed accordingly. Where one State taxes such adjusted profits which have been charged to tax in the other State, the other State shall make an appropriate corresponding adjustment, taking account of the Agreement's provisions and consulting the competent authorities if necessary. en-us Wed, 16 Oct 2024 12:43:13 +0530 Tue, 22 Oct 2024 11:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44663 Article 9 establishes that where related enterprises or enterprises under common control enter into conditions differing from arm's length terms, profits that would have accrued but for those conditions may be included in taxable profits and taxed accordingly. Where one State taxes such adjusted profits which have been charged to tax in the other State, the other State shall make an appropriate corresponding adjustment, taking account of the Agreement's provisions and consulting the competent authorities if necessary. Act-Rules DTAA Wed, 16 Oct 2024 12:43:13 +0530 https://www.taxtmi.com/acts?id=44663