Associated Enterprises

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..... Contracting State and an enterprise 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, h .....

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..... Contracting States shall, if necessary consult each other. However, in such circumstances a Contracting State shall not adjust the profits of an enterprise after the expiry of the time limits provided under its statute of limitations. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxma .....

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