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of <h1>Article 9 of the DTAA: Adjusting Taxable Profits for Associated Enterprises Under Common Control and Management.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Serbia and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common management, control, or capital, and their commercial or financial conditions differ from those between independent enterprises, profits that would have accrued under independent conditions may be included and taxed accordingly. If one state adjusts the taxable profits of an enterprise due to these conditions, the other state must make a corresponding tax adjustment, considering the convention's provisions and consulting with the other state if necessary.
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