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 profits on which an enterprise of a Contracting State has been  charged to tax in that State are also included in the profits of an enterprise of the  other Contracting State and taxed accordingly, and the profits so included are profits  which would have accrued to that enterprise of the other State, if the conditions made between the two enterprises had been those which would have been made between  independent enterprises, then the competent authorities of the Contracting State may  consult together with a view to reach an agreement on the adjustment of profits in  both Contracting States.