https://www.taxtmi.com/acts?id=45254 Where controlled relationships cause conditions differing from those between independent enterprises, profits that would have accrued but for such conditions may be included in an enterprise's taxable profits to reflect the arm's length principle. If one Contracting State taxes those adjusted profits, the other State shall make an appropriate corresponding adjustment to its tax, with due regard to the Agreement and consultation between competent authorities. en-us Thu, 17 Oct 2024 18:26:56 +0530 Tue, 22 Oct 2024 17:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45254 Where controlled relationships cause conditions differing from those between independent enterprises, profits that would have accrued but for such conditions may be included in an enterprise's taxable profits to reflect the arm's length principle. If one Contracting State taxes those adjusted profits, the other State shall make an appropriate corresponding adjustment to its tax, with due regard to the Agreement and consultation between competent authorities. Act-Rules DTAA Thu, 17 Oct 2024 18:26:56 +0530 https://www.taxtmi.com/acts?id=45254