https://www.taxtmi.com/acts?id=44818 Article 9 permits inclusion in taxable profits where enterprises are associated and commercial or financial conditions between them differ from those between independent enterprises, allowing profits that would have accrued but for those conditions to be taxed. It requires the other Contracting State to make an appropriate corresponding adjustment if it has already taxed those profits, with due regard to the Agreement and consultation between the competent authorities. en-us Wed, 16 Oct 2024 15:36:38 +0530 Tue, 22 Oct 2024 13:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44818 Article 9 permits inclusion in taxable profits where enterprises are associated and commercial or financial conditions between them differ from those between independent enterprises, allowing profits that would have accrued but for those conditions to be taxed. It requires the other Contracting State to make an appropriate corresponding adjustment if it has already taxed those profits, with due regard to the Agreement and consultation between the competent authorities. Act-Rules DTAA Wed, 16 Oct 2024 15:36:38 +0530 https://www.taxtmi.com/acts?id=44818