https://www.taxtmi.com/acts?id=44694 Article 9 treats enterprises as associated where one participates in the management, control or capital of the other or the same persons participate in both. If conditions between them differ from arm's-length terms, income that would have accrued under arm's-length conditions may be included in and taxed in the appropriate enterprise. The other State must make an appropriate adjustment if it has taxed that income, with competent authority consultation. Changes to income are subject to domestic time-limits and a five-year outer limit, except for fraud, wilful default or neglect. en-us Wed, 16 Oct 2024 13:13:44 +0530 Wed, 23 Oct 2024 16:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44694 Article 9 treats enterprises as associated where one participates in the management, control or capital of the other or the same persons participate in both. If conditions between them differ from arm's-length terms, income that would have accrued under arm's-length conditions may be included in and taxed in the appropriate enterprise. The other State must make an appropriate adjustment if it has taxed that income, with competent authority consultation. Changes to income are subject to domestic time-limits and a five-year outer limit, except for fraud, wilful default or neglect. Act-Rules DTAA Wed, 16 Oct 2024 13:13:44 +0530 https://www.taxtmi.com/acts?id=44694