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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of DTAA: Adjusting Profits for Associated Enterprises with Non-Independent Conditions Between Contracting States</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses associated enterprises. It applies when an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, or when the same individuals participate in both enterprises. If the commercial or financial conditions between these enterprises differ from those between independent enterprises, any profits that should have accrued to one enterprise but did not due to these conditions may be included in that enterprise's profits and taxed accordingly.
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