https://www.taxtmi.com/acts?id=45481 Article 9 permits transfer pricing adjustments where enterprises of the Contracting States are associated through management, control or capital, or common persons, and where commercial or financial conditions between them differ from those between independent enterprises, by allowing inclusion in the profits of an enterprise of amounts that would have accrued but for those non arm's length conditions and taxing them accordingly. en-us Fri, 18 Oct 2024 15:02:22 +0530 Fri, 18 Oct 2024 15:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45481 Article 9 permits transfer pricing adjustments where enterprises of the Contracting States are associated through management, control or capital, or common persons, and where commercial or financial conditions between them differ from those between independent enterprises, by allowing inclusion in the profits of an enterprise of amounts that would have accrued but for those non arm's length conditions and taxing them accordingly. Act-Rules DTAA Fri, 18 Oct 2024 15:02:22 +0530 https://www.taxtmi.com/acts?id=45481