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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of DTAA: Adjustments Required for Associated Enterprises to Prevent Double Taxation Between Contracting States.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses associated enterprises. It stipulates that if an enterprise in one state is involved in the management, control, or capital of an enterprise in the other state, or if the same persons are involved in both enterprises, and if conditions differ from those of independent enterprises, profits that should have accrued may be taxed accordingly. If one state adjusts profits for tax purposes, the other state must make appropriate adjustments to avoid double taxation, consulting if necessary.
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