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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 of Vietnam DTAA: Taxation on Profits of Associated Enterprises with Non-Independent Conditions Explained.</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Vietnam and another contracting state addresses associated enterprises. It stipulates that when an enterprise from one state participates in the management, control, or capital of an enterprise in the other state, or when the same individuals are involved in both enterprises, and conditions differ from those between independent enterprises, profits that would have accrued to one enterprise but did not due to these conditions may be included in the profits of that enterprise and taxed accordingly.
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