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Associated enterprises

Article 9 - Agreements - Kazakstan - Kazakhstan (Kazakstan) - Article 9 - Article 9 : 1[(1)] Where,- (a) an enterprise of a Contracting State participates directly on indirectly in the management, control or capital of an enterprise of the other Cont .....

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between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions have accrued to one of the enterprises, but, b .....

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ofits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the con .....

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