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<h1>Article 10: Adjustments to Profits of Associated Enterprises in Double Tax Avoidance Agreement Between UK and Contracting State</h1> Article 10 of the Double Tax Avoidance Agreement between the UK and another Contracting State addresses associated enterprises. It stipulates that if enterprises from the two states are connected through management, control, or capital, and establish conditions differing from those between independent enterprises, profits that would have otherwise accrued may be adjusted and taxed. If one state taxes profits that should have accrued under independent conditions, the other state must adjust its tax accordingly, considering the Convention's provisions and consulting each other if necessary.