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of <h1>Article 9: Tax Adjustments for Profits of Associated Enterprises in Double Taxation Avoidance Agreement</h1> Article 9 of the Double Taxation Avoidance Agreement between two Contracting States addresses the taxation of associated enterprises. It stipulates that if an enterprise in one state is involved in the management, control, or capital of an enterprise in the other state, and conditions differ from those between independent enterprises, profits may be adjusted for tax purposes. If one state taxes profits that should have accrued to an enterprise in the other state under independent conditions, the latter state must adjust its tax accordingly, considering the convention's provisions and consulting the competent authorities if necessary.
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