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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of DTAA Ensures Fair Taxation of Enterprises Under Common Control with Profit Adjustment Mechanisms</h1> Article 9 of the Double Taxation Avoidance Agreement (DTAA) between the Netherlands and another State addresses the taxation of associated enterprises. It stipulates that if enterprises in different States are under common management or control and engage in transactions under conditions differing from those between independent enterprises, profits that should have accrued to one enterprise but did not due to these conditions may be taxed. If one State adjusts the profits of an enterprise due to such conditions, the other State must make a corresponding tax adjustment, considering the Convention's provisions and consulting with the other State's authorities if needed.
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