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of <h1>Article 9 of DTAA: Tax Adjustments for Associated Enterprises to Prevent Double Taxation Between Contracting States</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses associated enterprises. It stipulates that if one enterprise in a Contracting State is involved in the management, control, or capital of an enterprise in the other Contracting State, and conditions differ from those between independent enterprises, profits that should have accrued but did not due to these conditions can be taxed accordingly. If one State taxes profits already taxed in the other State, an adjustment is required to prevent double taxation, with consultation between competent authorities if necessary.
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