https://www.taxtmi.com/acts?id=45607 Associated enterprises rules permit inclusion in an enterprise's taxable profits of amounts that would have accrued but for commercial or financial conditions between related enterprises that depart from independent-enterprise conditions. The Corresponding Adjustments mechanism requires the other Contracting State to make an appropriate tax adjustment where one State has included and taxed such profits, with competent authorities consulting as necessary and due regard given to other agreement provisions. en-us Fri, 18 Oct 2024 18:15:04 +0530 Wed, 23 Oct 2024 16:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45607 Associated enterprises rules permit inclusion in an enterprise's taxable profits of amounts that would have accrued but for commercial or financial conditions between related enterprises that depart from independent-enterprise conditions. The Corresponding Adjustments mechanism requires the other Contracting State to make an appropriate tax adjustment where one State has included and taxed such profits, with competent authorities consulting as necessary and due regard given to other agreement provisions. Act-Rules DTAA Fri, 18 Oct 2024 18:15:04 +0530 https://www.taxtmi.com/acts?id=45607