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    <description>Where enterprises across Contracting States have interposed conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits; when one State taxes such adjusted profits that have also been taxed in the other State, that other State must make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities.</description>
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      <description>Where enterprises across Contracting States have interposed conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included in taxable profits; when one State taxes such adjusted profits that have also been taxed in the other State, that other State must make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between competent authorities.</description>
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