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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 9 Tackles Tax Issues for Associated Enterprises to Prevent Double Taxation and Ensure Fair Profit Allocation.</h1> Article 9 of the Double Taxation Avoidance Agreement between two Contracting States addresses associated enterprises. It stipulates that if an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, and conditions between them differ from independent enterprises, profits that should have accrued but did not due to these conditions may be taxed accordingly. If profits taxed in one state would have accrued under independent conditions, the other state must adjust its tax to avoid double taxation, consulting with the other state's authorities if necessary.
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