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<h1>Article 9: Adjusting Taxation of Associated Enterprises Under Double Tax Avoidance Agreement for Fair Profit Allocation</h1> Article 9 of the Double Tax Avoidance Agreement between Serbia and another Contracting State addresses the taxation of associated enterprises. It stipulates that if enterprises in different Contracting States are under common control and engage in transactions under conditions differing from those between independent enterprises, profits that would have accrued under independent conditions can be taxed accordingly. If one state adjusts the profits of its 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 if necessary.