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of <h1>Article 9 of DTAA: Adjusting Profits for Associated Enterprises with Non-Independent Relations Across Contracting States.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses associated enterprises. It applies when an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, or when the same individuals participate in enterprises across both states. If conditions in their commercial or financial relations differ from those between independent enterprises, profits that would have accrued to one enterprise but did not due to these conditions may be adjusted and taxed accordingly.
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