Associated enterprises

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....erprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be i....

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....determining such adjustment, due regard shall be had to the other provisions of this Convention. The following paragraph 1 of Article 17 of the MLI replaces paragraph 2 of Article 9 of the Convention: Article 17 - Corresponding Adjustments 1. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of t....