1. Where  

a) an enterprise of a Contracting State participates directly or indirectly in the  management, control or capital of an enterprise of the other Contracting State,  or  

b) the same persons participate directly or indirectly in the management, control  or capital of an 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 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 included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State - and  taxes accordingly - profits on which an enterprise of the other Contracting State has been  charged to tax in that other State and the profits so included are profits which would have  accrued to the enterprise of the first-mentioned State if the conditions made between the  two enterprises had been those which would have been made between independent  enterprises, then that other State shall make an appropriate adjustment to the amount of the  tax charged therein on those profits, where that other State considers the adjustment  justified. In determining such adjustment, due regard shall be had to the other provisions of  this Convention and the competent authorities of the Contracting States shall if necessary  consult each other.