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of <h1>Article 9 of Double Tax Avoidance Agreement: Tax Adjustments for Enterprises Under Common Control and Non-Independent Conditions</h1> Article 9 of the Double Tax Avoidance Agreement between Chile and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common management, control, or capital and engage in transactions with conditions differing from those between independent enterprises, profits that would have accrued but did not due to these conditions may be adjusted and taxed accordingly. If one State adjusts profits for taxation that have already been taxed in the other State, the latter must make appropriate tax adjustments if it agrees with the justification and amount, following consultations between competent authorities.
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