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<h1>Article 9 of DTAA: Profits from Associated Enterprises Taxed If Conditions Differ from Independent Transactions</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Ukraine and another Contracting State addresses associated enterprises. It stipulates that if an enterprise of one state participates in the management, control, or capital of an enterprise in the other state, or if the same persons are involved in both enterprises, and conditions differ from those between independent enterprises, profits that would have otherwise accrued but did not due to these conditions may be included in the enterprise's profits and taxed accordingly.