https://www.taxtmi.com/acts?id=44943 Where enterprises are related by participation in management, control or capital and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in an enterprise's taxable profits and taxed. If one Contracting State taxes such included profits that have also been taxed in the other State, that other State shall make an appropriate adjustment to its tax; MLI Article 17 replaces the prior provision and requires due regard to the Convention and consultation between competent authorities for corresponding adjustments. en-us Wed, 16 Oct 2024 17:18:49 +0530 Tue, 22 Oct 2024 14:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44943 Where enterprises are related by participation in management, control or capital and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in an enterprise's taxable profits and taxed. If one Contracting State taxes such included profits that have also been taxed in the other State, that other State shall make an appropriate adjustment to its tax; MLI Article 17 replaces the prior provision and requires due regard to the Convention and consultation between competent authorities for corresponding adjustments. Act-Rules DTAA Wed, 16 Oct 2024 17:18:49 +0530 https://www.taxtmi.com/acts?id=44943