https://www.taxtmi.com/acts?id=44725 Article 9 permits inclusion in taxable profits where conditions between associated enterprises differ from those between independent enterprises, applying the arm's length principle. If one State taxes profits included on that basis, the other State must make an appropriate corresponding adjustment, with due regard to the Convention and consultation between the competent authorities as necessary. en-us Wed, 16 Oct 2024 14:20:04 +0530 Tue, 22 Oct 2024 15:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44725 Article 9 permits inclusion in taxable profits where conditions between associated enterprises differ from those between independent enterprises, applying the arm's length principle. If one State taxes profits included on that basis, the other State must make an appropriate corresponding adjustment, with due regard to the Convention and consultation between the competent authorities as necessary. Act-Rules DTAA Wed, 16 Oct 2024 14:20:04 +0530 https://www.taxtmi.com/acts?id=44725