https://www.taxtmi.com/acts?id=45104 Where related participation or common persons lead to commercial or financial conditions between enterprises that 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 accordingly. If one State taxes such included profits and the other State has been charged on those profits, the other State shall make an appropriate corresponding adjustment, with competent authorities consulting as necessary. en-us Thu, 17 Oct 2024 14:34:21 +0530 Tue, 22 Oct 2024 11:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45104 Where related participation or common persons lead to commercial or financial conditions between enterprises that 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 accordingly. If one State taxes such included profits and the other State has been charged on those profits, the other State shall make an appropriate corresponding adjustment, with competent authorities consulting as necessary. Act-Rules DTAA Thu, 17 Oct 2024 14:34:21 +0530 https://www.taxtmi.com/acts?id=45104