TaxTMI Login
Just a moment...
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: Adjusting Profits of Associated Enterprises to Prevent Double Taxation Under Double Tax Avoidance Agreement.</h1> Article 9 of the Double Tax Avoidance Agreement between two Contracting States addresses associated enterprises. It stipulates that if enterprises in the two states are managed, controlled, or capitalized by the same entities, and their inter-company conditions differ from those of independent enterprises, any profits affected by these conditions may be adjusted and taxed accordingly. If one state adjusts the profits and taxes them, the other state must make a corresponding tax adjustment to prevent double taxation, with the competent authorities consulting each other as necessary.
TaxTMI 
TaxTMI 
