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of <h1>Article 9 of DTAA: Adjustments to Prevent Double Taxation of Associated Enterprises' Profits Between Japan and Another State.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Japan and another Contracting State addresses associated enterprises. It stipulates that if enterprises in the two states are connected through management, control, or capital and engage in transactions under conditions differing from those between independent enterprises, profits that would have accrued but did not due to these conditions can be taxed. If a Contracting State taxes profits already taxed in the other state, adjustments may be made to avoid double taxation, provided both states' authorities agree on the profits' nature and appropriate adjustments.
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