an enterprise of one of the territories participates directly
or indirectly in the management, control or capital of an
enterprise of the other territory, or
the same persons participate directly or indirectly in the
management, control or capital of 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, 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.
