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of <h1>Article 9 of DTAA: Adjusting Profits for Associated Enterprises to Prevent Double Taxation and Ensure Fair Taxation Practices.</h1> Article 9 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states addresses 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 persons are involved in both enterprises. If conditions between these enterprises differ from those between independent enterprises, profits that would have accrued under independent conditions may be taxed accordingly. The article allows for adjustments to prevent double taxation, with competent authorities consulting each other if necessary, while respecting each state's laws and the agreement's principles.
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