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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 8 of DTAA: Taxation of Income from Associated Enterprises with Adjusted Profits for Non-Independent Conditions</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of income from associated enterprises. It applies when an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, or when the same individuals participate in both enterprises. If conditions in their commercial or financial relations differ from those between independent enterprises, any profits that would have accrued to one enterprise but did not due to these conditions may be adjusted and taxed accordingly. Each state's legal procedures will be applied to enforce this provision.
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