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of <h1>Article 9: Adjusting Profits for Associated Enterprises to Avoid Double Taxation in Trinidad and Tobago Agreement.</h1> Article 9 of the Double Taxation Avoidance Agreement between Trinidad and Tobago addresses associated enterprises. It stipulates that when enterprises in different contracting states are related through management, control, or capital, and engage in transactions under conditions differing from those between independent enterprises, profits that would have otherwise accrued to one enterprise may be adjusted for taxation. If a contracting state taxes profits that should have accrued to an enterprise under independent conditions, the other state must make appropriate tax adjustments. This ensures alignment with the convention's provisions, and competent authorities may consult to resolve issues.
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