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of <h1>Article 9 of DTAA: Adjustments to Prevent Double Taxation for Associated Enterprises Under Common Control</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Uganda and another Contracting State addresses associated enterprises. It stipulates that if enterprises in different Contracting States are under common control and engage in transactions under conditions differing from those between independent enterprises, profits that should have accrued to one enterprise but did not due to these conditions may be adjusted and taxed. If one state taxes profits that should have been taxed in the other state under independent conditions, the latter must adjust its tax to prevent double taxation, consulting with the other state if necessary.
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