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of <h1>Article 9 of DTAA: Taxation Rules for Associated Enterprises Under Common Management to Prevent Double Taxation.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of associated enterprises. It stipulates that when enterprises in different states are under common management or control, and conditions between them differ from those between independent enterprises, any profits not accrued due to such conditions can be taxed accordingly. If a state taxes profits that would have otherwise accrued to an enterprise under independent conditions, the other state must adjust the tax amount to prevent double taxation, consulting competent authorities as needed.
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