https://www.taxtmi.com/acts?id=51322 Associated enterprises are those linked by direct or indirect participation in management, control or capital, or by common persons participating in both enterprises. Where conditions between such enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of an enterprise and taxed accordingly to reflect the arm's length principle. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding adjustment after consultation of competent authorities. en-us Wed, 21 May 2025 13:16:37 +0530 Thu, 22 May 2025 12:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51322 Associated enterprises are those linked by direct or indirect participation in management, control or capital, or by common persons participating in both enterprises. Where conditions between such enterprises differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of an enterprise and taxed accordingly to reflect the arm's length principle. If one State taxes such adjusted profits already charged in the other State, that other State shall make an appropriate corresponding adjustment after consultation of competent authorities. Act-Rules DTAA Wed, 21 May 2025 13:16:37 +0530 https://www.taxtmi.com/acts?id=51322