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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of DTAA: Adjustments in Taxation of Associated Enterprises to Prevent Double Taxation Between Contracting States.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of associated enterprises. It stipulates that if enterprises in different states are under common control and engage in transactions under conditions differing from those between independent enterprises, profits that should have accrued to one enterprise but did not due to these conditions can be taxed accordingly. If one state adjusts the profits of an enterprise for tax purposes, the other state must make a corresponding tax adjustment to avoid double taxation, consulting each other as necessary.
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