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of <h1>Article 9 of DTAA: Tax Rules for Associated Enterprises with Common Management and Profit Adjustments Explained</h1> Article 9 of the Double Taxation Avoidance Agreement (DTAA) between Cyprus and another Contracting State addresses the taxation of associated enterprises. It stipulates that if enterprises in both states are under common management, control, or capital, and conditions between them differ from those between independent enterprises, profits not accruing due to these conditions may be taxed. The article allows for the adjustment of taxes if profits are taxed in both states, ensuring alignment with independent enterprise principles. It also permits the application of domestic laws for income determination, provided they align with the article's principles.
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