https://www.taxtmi.com/acts?id=45167 Where enterprises are associated enterprises and conditions between them differ from those between independent enterprises, a contracting state may include in taxable profits amounts that would have accrued absent those non arm's length conditions; conversely, if such profits are included and taxed in one state, the other state may make an appropriate adjustment to the tax charged to avoid double taxation. en-us Thu, 17 Oct 2024 16:14:19 +0530 Tue, 22 Oct 2024 12:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45167 Where enterprises are associated enterprises and conditions between them differ from those between independent enterprises, a contracting state may include in taxable profits amounts that would have accrued absent those non arm's length conditions; conversely, if such profits are included and taxed in one state, the other state may make an appropriate adjustment to the tax charged to avoid double taxation. Act-Rules DTAA Thu, 17 Oct 2024 16:14:19 +0530 https://www.taxtmi.com/acts?id=45167