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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of Double Tax Avoidance Agreement: Taxation of Profits in Associated Enterprises Involving Czech Republic and Another State</h1> Article 9 of the Double Tax Avoidance Agreement between the Czech Republic and another Contracting State addresses associated enterprises. It applies when an enterprise in one state is involved in the management, control, or capital of an enterprise in the other state, or when the same persons are involved in both enterprises. If conditions in 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 may be included in that enterprise's profits and taxed accordingly.
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