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of <h1>Article 9 of DTAA: Adjustments on Profits for Enterprises under Common Control to Ensure Fair Taxation</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Slovenia and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common management, control, or capital, and their commercial or financial relations differ from those between independent enterprises, profits may be adjusted and taxed accordingly. If one State taxes profits that should have been taxed in the other State due to such conditions, the latter must make appropriate tax adjustments. The competent authorities of both States may consult to ensure proper application of these provisions.
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