https://www.taxtmi.com/acts?id=45349 Associated enterprise rules allow adjustment of profits when enterprises of the two Contracting States are linked by management, control or capital or by common participation and their commercial or financial conditions differ from those between independent enterprises; profits displaced by non-arm's-length conditions may be included in taxable income. When one State includes such profits and taxes them, the other State shall make an appropriate corresponding tax adjustment, with due regard to the Convention and following consultation between competent authorities if necessary. en-us Fri, 18 Oct 2024 12:21:17 +0530 Tue, 22 Oct 2024 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45349 Associated enterprise rules allow adjustment of profits when enterprises of the two Contracting States are linked by management, control or capital or by common participation and their commercial or financial conditions differ from those between independent enterprises; profits displaced by non-arm's-length conditions may be included in taxable income. When one State includes such profits and taxes them, the other State shall make an appropriate corresponding tax adjustment, with due regard to the Convention and following consultation between competent authorities if necessary. Act-Rules DTAA Fri, 18 Oct 2024 12:21:17 +0530 https://www.taxtmi.com/acts?id=45349