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of <h1>Article 9 of Mongolia DTAA: Adjusting Profits for Associated Enterprises to Prevent Tax Avoidance</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Mongolia and another contracting state addresses associated enterprises. It stipulates that when an enterprise of one state is involved in the management, control, or capital of an enterprise in the other state, or when the same persons are involved in enterprises of both states, and conditions differ from those between independent enterprises, any profits that would have accrued but did not due to these conditions may be adjusted and taxed accordingly. This provision aims to prevent tax avoidance through manipulation of commercial or financial relations between associated enterprises.
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