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<h1>DTAA Article 10: Tax Adjustments for Enterprises with Shared Management or Control Between Bulgaria and Another State</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between Bulgaria and another Contracting State addresses associated enterprises. It stipulates that if an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, or if the same persons are involved in enterprises of both states, and the conditions of their commercial or financial relations differ from those between independent enterprises, any profits that would have accrued to one enterprise but did not due to these conditions can be adjusted and taxed accordingly.