Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 9 of DTAA: Adjustments to Profits for Associated Enterprises to Prevent Double Taxation Explained</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses associated enterprises. It stipulates that if an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, and conditions in their commercial or financial relations differ from those between independent enterprises, profits that would have accrued but did not due to these conditions may be taxed accordingly. If one state adjusts the profits for tax purposes, the other state must make a corresponding adjustment to avoid double taxation, with consultation between competent authorities if necessary.
TaxTMI 
TaxTMI 
