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of <h1>Article 9 of DTAA: Tax Adjustments for Associated Enterprises with Different Conditions than Independent Entities. Consultation Required for Disputes.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Romania and another Contracting State addresses associated enterprises. It stipulates that if an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, and conditions are imposed that differ from those between independent enterprises, profits not accrued due to these conditions may be taxed accordingly. If one state adjusts the profits of its enterprise, the other state must make a corresponding tax adjustment, considering the agreement's provisions, with consultation between competent authorities if needed.
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