Associated Enterprises

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..... a 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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..... the competent authorities of the Contracting States shall, if necessary, consult each other. ] ************ NOTES:- 1 . Inserted vide Notification No. 58/2019 dated 27-08-2019 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avo .....

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