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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 10 of DTAA: Income Taxation Rules for Associated Enterprises with Non-Independent Conditions Clarified.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of income from associated enterprises. It outlines that when an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, and conditions differ from those between independent enterprises, profits that would have accrued to one enterprise but did not due to such conditions can be included in that enterprise's profits for taxation. If information is inadequate to determine expected profits, tax authorities may estimate, subject to revision when adequate information becomes available.
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