https://www.taxtmi.com/acts?id=44880 Article 9 permits a Contracting State to include in an enterprise's taxable profits amounts that would have accrued but for conditions between linked enterprises that differ from those between independent enterprises. If one State taxes such reallocated profits and the enterprise of the other State is also taxed on them, the latter State shall make an appropriate adjustment to avoid double taxation, taking into account the Convention and after consultation between the competent authorities. en-us Wed, 16 Oct 2024 16:29:19 +0530 Tue, 22 Oct 2024 15:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44880 Article 9 permits a Contracting State to include in an enterprise's taxable profits amounts that would have accrued but for conditions between linked enterprises that differ from those between independent enterprises. If one State taxes such reallocated profits and the enterprise of the other State is also taxed on them, the latter State shall make an appropriate adjustment to avoid double taxation, taking into account the Convention and after consultation between the competent authorities. Act-Rules DTAA Wed, 16 Oct 2024 16:29:19 +0530 https://www.taxtmi.com/acts?id=44880