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" 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... "
Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ... - 57. lappuse
1993 - 104 lapas
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Statutory Instruments, 3. daļa

Great Britain - 1961 - 1446 lapas
...enterprise of one of the territories and an enterprise of the other territory, and, in either case, conditions are made or imposed between the two enterprises,...which would be made between independent enterprises, any profits, which would, out for those conditions, have accrued to one of the enterprises but by reason...
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Investment in Australia: Basic Information for United States Businessmen

United States. Bureau of Foreign and Domestic Commerce - 1956 - 138 lapas
...States and an enterprise of the other Contracting State; and (c) in either case conditions are operative between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing at arm's length with one another,...
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Investment in India: Basic Information for United States Businessmen

United States. Bureau of Foreign Commerce. Far Eastern Division, Celia I. Herman - 1961 - 286 lapas
...an enterprise of one of the territories and an enterprise of the other territory, and in either case conditions are made or imposed between the two enterprises,...which would be made between independent enterprises, then any profits which but for those conditions would have accrued to one of the enterprises but by...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 lapas
...Contracting Governments and an enterprise of the other Contracting Government, and (c) in either case conditions are made or imposed between the two enterprises,...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...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 lapas
...States and an enterprise of the other Contracting State; and (c) in either case conditions are operative between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing at arm's length with one another,...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 lapas
...States and an enterprise of the other Contracting State; and (c) in either case conditions are operative between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing at arm's length with one another,...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...allowance in certain cases. Under paragraph ( 1 ) , if conditions are made or imposed between related enterprises in their commercial or financial relations...which would be made between independent enterprises, any profits which would, but for those conditions, have accrued to one of the enterprises, but, by...
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Present Law and Certain Issues Relating to Transfer Pricing (code Section ...

1990 - 44 lapas
...the management, control or capital enterprises of both treaty countries. In either of these cases, if conditions are made or imposed between the two...which differ from those which would be made between two independent enterprises, then any profits which, but for those conditions would have accrued to...
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Congressional Serial Set

1992 - 858 lapas
...enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises...which would be made between Independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but...
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Explanation of H.R. 5270 (Foreign Income Tax Rationalization and ...

United States. Congress. Joint Committee on Taxation - 1992 - 110 lapas
...the management, control or capital of enterprises of both treaty countries. In either of these cases, if conditions are made or imposed between the two...which differ from those which would be made between two independent (unrelated) enterprises, then any profits which, but for those conditions, would have...
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