https://www.taxtmi.com/acts?id=51405 Article 9 permits inclusion in taxable profits where associated enterprises impose non-arm's-length conditions that shift profits; profits that would have accrued but for those conditions may be taxed accordingly. When one State taxes such adjusted profits, the other State shall make an appropriate corresponding adjustment, with competent authorities consulting as necessary, except where final proceedings have established penalty liability for fraud, gross negligence or wilful default. en-us Thu, 22 May 2025 12:00:05 +0530 Tue, 27 May 2025 12:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51405 Article 9 permits inclusion in taxable profits where associated enterprises impose non-arm's-length conditions that shift profits; profits that would have accrued but for those conditions may be taxed accordingly. When one State taxes such adjusted profits, the other State shall make an appropriate corresponding adjustment, with competent authorities consulting as necessary, except where final proceedings have established penalty liability for fraud, gross negligence or wilful default. Act-Rules DTAA Thu, 22 May 2025 12:00:05 +0530 https://www.taxtmi.com/acts?id=51405