Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>Double Tax Avoidance Agreement Article 9: Tax Rules for Associated Enterprises Between Slovakia and Other States.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Czechoslovakia (now the Slovak Republic) and another Contracting State addresses the taxation of 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, or if the same persons are involved in both enterprises, and the conditions of their commercial or financial relations differ from those of independent enterprises, any resulting unaccrued profits may be included in the taxable profits of the enterprise that would have otherwise accrued them.
TaxTMI 
TaxTMI 
