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of <h1>Uzbekistan Tax Agreement: Article 9 Adjusts Profits of Associated Enterprises to Ensure Fair Taxation Standards</h1> Article 9 of the Double Tax Avoidance Agreement between Uzbekistan and another Contracting State addresses associated enterprises. It stipulates that if an enterprise in one Contracting State is involved in the management, control, or capital of an enterprise in the other Contracting State, and if conditions in their commercial or financial relations differ from those between independent enterprises, any profits that would have accrued to one enterprise but did not due to these conditions may be adjusted and taxed accordingly. This provision ensures fair taxation by aligning profit allocation with independent enterprise standards.
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