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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9: Adjustments in Profits for Associated Enterprises under Double Tax Avoidance Agreement (DTAA) with Swiss Confederation.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between the Swiss Confederation and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common management, control, or capital and engage in transactions under conditions differing from those between independent enterprises, resulting in altered profits, the affected profits may be adjusted and taxed accordingly. Furthermore, if one state adjusts the profits of an enterprise due to such conditions, the other state must make a corresponding tax adjustment, consulting with competent authorities if necessary.
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