https://www.taxtmi.com/acts?id=44850 Article 9 permits inclusion in an enterprise's taxable profits of amounts that would have accrued but for conditions between associated enterprises that deviate from those between independent enterprises, enabling transfer pricing adjustments to reallocate profits. When one Contracting State taxes profits after such an inclusion, the other Contracting State shall make an appropriate corresponding adjustment to the tax charged on those profits, with due regard to the Convention and consultation between the competent authorities if necessary. en-us Wed, 16 Oct 2024 15:52:53 +0530 Tue, 22 Oct 2024 15:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44850 Article 9 permits inclusion in an enterprise's taxable profits of amounts that would have accrued but for conditions between associated enterprises that deviate from those between independent enterprises, enabling transfer pricing adjustments to reallocate profits. When one Contracting State taxes profits after such an inclusion, the other Contracting State shall make an appropriate corresponding adjustment to the tax charged on those profits, with due regard to the Convention and consultation between the competent authorities if necessary. Act-Rules DTAA Wed, 16 Oct 2024 15:52:53 +0530 https://www.taxtmi.com/acts?id=44850