https://www.taxtmi.com/acts?id=45136 Associated enterprises rules permit inclusion in an enterprise's taxable profits of amounts that would have accrued but for non-arm's-length conditions between related enterprises, applying the independent enterprise standard. When one State taxes such adjusted profits, the other State is obliged to make an appropriate corresponding adjustment to the tax charged on those profits, with competent authorities consulting each other and having regard to other Convention provisions to determine appropriate relief. en-us Thu, 17 Oct 2024 15:34:45 +0530 Wed, 23 Oct 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45136 Associated enterprises rules permit inclusion in an enterprise's taxable profits of amounts that would have accrued but for non-arm's-length conditions between related enterprises, applying the independent enterprise standard. When one State taxes such adjusted profits, the other State is obliged to make an appropriate corresponding adjustment to the tax charged on those profits, with competent authorities consulting each other and having regard to other Convention provisions to determine appropriate relief. Act-Rules DTAA Thu, 17 Oct 2024 15:34:45 +0530 https://www.taxtmi.com/acts?id=45136