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of <h1>Article 9 of DTAA: Adjusting Taxes for Interdependent Enterprises Across Borders to Reflect True Profits.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses associated enterprises. It stipulates that if enterprises in both states have interdependent management, control, or capital, and their commercial or financial conditions differ from those of independent enterprises, profits that would have accrued but did not due to these conditions may be taxed accordingly. If one state taxes profits that should have accrued under independent conditions, the other state must adjust the tax to reflect this, with consultation between competent authorities if necessary.
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