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of <h1>Article 9: Adjusting Profits for Associated Enterprises to Prevent Double Taxation Under Double Tax Avoidance Agreement</h1> Article 9 of the Double Tax Avoidance Agreement between Australia and another Contracting State addresses associated enterprises. It stipulates that if enterprises in the two states are linked through management, control, or capital, and their inter-company conditions differ from those between independent enterprises, profits that should have accrued to one enterprise but did not may be included and taxed. The article allows the application of local tax laws, provided they align with these principles. If profits are taxed in both states, the first state must adjust its tax to prevent double taxation, with consultation between states if necessary.
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