https://www.taxtmi.com/acts?id=45512 Article 9 provides an arm's length adjustment mechanism for enterprises that are associated by participation in management, control or capital, or by common persons, permitting inclusion and taxation of profits that would have accrued absent non-arm's-length conditions; it preserves domestic tax determination rules subject to consistency with the Article and requires the first State to make appropriate adjustments, with competent authorities consulting as necessary. en-us Fri, 18 Oct 2024 15:31:28 +0530 Fri, 18 Oct 2024 15:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45512 Article 9 provides an arm's length adjustment mechanism for enterprises that are associated by participation in management, control or capital, or by common persons, permitting inclusion and taxation of profits that would have accrued absent non-arm's-length conditions; it preserves domestic tax determination rules subject to consistency with the Article and requires the first State to make appropriate adjustments, with competent authorities consulting as necessary. Act-Rules DTAA Fri, 18 Oct 2024 15:31:28 +0530 https://www.taxtmi.com/acts?id=45512