https://www.taxtmi.com/acts?id=45287 Associated enterprises rules allow reallocation of profits where control or common participation produces conditions differing from those between independent enterprises; such reallocated profits may be included in and taxed in the enterprise's taxable base. Article 17 of the MLI requires the other Contracting State to make an appropriate corresponding adjustment to its tax when the first State taxes profits that would have accrued to the other enterprise, with regard to the Agreement's provisions and after competent-authority consultation if necessary. en-us Fri, 18 Oct 2024 11:28:02 +0530 Fri, 18 Oct 2024 11:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45287 Associated enterprises rules allow reallocation of profits where control or common participation produces conditions differing from those between independent enterprises; such reallocated profits may be included in and taxed in the enterprise's taxable base. Article 17 of the MLI requires the other Contracting State to make an appropriate corresponding adjustment to its tax when the first State taxes profits that would have accrued to the other enterprise, with regard to the Agreement's provisions and after competent-authority consultation if necessary. Act-Rules DTAA Fri, 18 Oct 2024 11:28:02 +0530 https://www.taxtmi.com/acts?id=45287