https://www.taxtmi.com/acts?id=45544 Article 10 permits inclusion in taxable profits where conditions between related enterprises differ from those which would have been made between independent enterprises; profits that would have accrued but for those conditions may be taxed accordingly. If one Contracting State taxes such adjusted profits that have been charged to tax in the other State, that other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between the competent authorities if necessary. en-us Fri, 18 Oct 2024 16:28:40 +0530 Tue, 22 Oct 2024 18:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45544 Article 10 permits inclusion in taxable profits where conditions between related enterprises differ from those which would have been made between independent enterprises; profits that would have accrued but for those conditions may be taxed accordingly. If one Contracting State taxes such adjusted profits that have been charged to tax in the other State, that other State shall make an appropriate corresponding adjustment, with due regard to the Agreement and consultation between the competent authorities if necessary. Act-Rules DTAA Fri, 18 Oct 2024 16:28:40 +0530 https://www.taxtmi.com/acts?id=45544