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 9: Profits from Associated Enterprises Adjusted for Tax if Conditions Differ from Independent Enterprises</h1> Article 9 of the Double Tax Avoidance Agreement 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 the commercial or financial conditions between these enterprises differ from those between independent enterprises, any profits that would have accrued to one enterprise but did not due to these conditions may be included in that enterprise's profits and taxed accordingly.
TaxTMI 
TaxTMI 
