TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 10 of DTAA: Ensures Fair Taxation for Associated Enterprises by Adjusting Profits to Reflect Independent Conditions.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between Romania and another Contracting State addresses associated enterprises. It stipulates that if an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, or if the same individuals participate in both, and if their commercial or financial relations differ from independent enterprises, then only the profits that would have accrued without such conditions may be taxed. This provision ensures fair taxation by adjusting profits to reflect those that would have been realized under normal, independent conditions.
TaxTMI 
TaxTMI 
