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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 10 of DTAA: Taxing Profits of Associated Enterprises with Non-Arm's Length Conditions Effective Until March 31, 2012.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between Norway and another Contracting State 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 participate in both. 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 can be included in that enterprise's profits and taxed accordingly. This provision is effective up to March 31, 2012.
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