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<h1>Article 9: Adjusting Profits of Associated Enterprises to Prevent Double Taxation Under Double Tax Avoidance Agreement</h1> Article 9 of the Double Tax Avoidance Agreement between Saudi Arabia and another Contracting State addresses associated enterprises. It stipulates that if enterprises from different Contracting States are under common management, control, or capital, and their commercial or financial relations differ from those of independent enterprises, profits that would have accrued but did not due to these conditions may be adjusted and taxed accordingly. If one state adjusts the profits of its enterprise, resulting in double taxation, the other state must make an appropriate tax adjustment, considering the convention's provisions and consulting with the other state's authorities if necessary.