https://www.taxtmi.com/acts?id=44973 When enterprises of the Contracting States are related and transact on conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the enterprise benefitting from them under the arm's length approach. If one State taxes such included profits that have been charged to tax in the other State, the latter shall make an appropriate corresponding adjustment, having due regard to the Agreement and after consultation between the competent authorities if necessary. en-us Wed, 16 Oct 2024 17:33:07 +0530 Tue, 22 Oct 2024 11:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44973 When enterprises of the Contracting States are related and transact on conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in and taxed in the enterprise benefitting from them under the arm's length approach. If one State taxes such included profits that have been charged to tax in the other State, the latter shall make an appropriate corresponding adjustment, having due regard to the Agreement and after consultation between the competent authorities if necessary. Act-Rules DTAA Wed, 16 Oct 2024 17:33:07 +0530 https://www.taxtmi.com/acts?id=44973