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of <h1>Article 9 of DTAA: Adjustments for Associated Enterprises' Profits to Ensure Fair Taxation Between Austria and Partner State.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State addresses associated enterprises. It stipulates that if enterprises in the two states are related through management, control, or capital and engage in transactions under conditions differing from those between independent enterprises, profits that would have accrued but did not due to such conditions may be taxed. If one state taxes profits that would have been earned under independent conditions, the other state must adjust its tax accordingly, considering the convention's provisions and consulting with the competent authorities if necessary.
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