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of <h1>Article 9 of DTAA: Adjusting Tax for Profits Between Associated Enterprises in Different States to Avoid Double Taxation.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses associated enterprises. It stipulates that if an enterprise in one state is involved in the management, control, or capital of an enterprise in the other state, and conditions differ from those between independent enterprises, profits that would have accrued may be adjusted and taxed. If one state taxes profits that should have accrued to an enterprise in the other state under independent conditions, the latter state must adjust the tax amount accordingly, considering the agreement's provisions and consulting with the other state's authorities if necessary.
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