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of <h1>Article 9 of DTAA: Adjusting Profits for Associated Enterprises under Common Control between Contracting States.</h1> Article 9 of the Double Taxation Avoidance Agreement (DTAA) between Macedonia and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common management, control, or capital, and conditions between them differ from those between independent enterprises, profits not accrued due to these conditions may be adjusted and taxed accordingly. If a Contracting State taxes profits that should have accrued under independent conditions, the other State must adjust the tax charged, considering the agreement's provisions and consulting competent authorities if necessary.
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