Ad Article 9. In respect of paragraph 1 of Article 9, it is understood that the fact that associated enterprises have concluded arrangements, such as cost sharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraph.
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Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation
Ad Article 9. In respect of paragraph 1 of Article 9, it It is understood that the fact that associated enterprises have concluded arrangements, such as cost sharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is shall not in by itself constitute a condition as meant stated in that paragraphparagraph 1 of Article 9.
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Ad Article 9. In respect of paragraph 1 of Article 9It is understood, it is understood however, that the fact that associated enterprises have concluded arrangements, such as cost sharing contribution arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraphparagraph 1 of Article 9.
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Ad Article 9. In respect of paragraph 1 of Article 9, it It is understood that the fact that associated enterprises have concluded arrangements, such as cost cost-sharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraphparagraph 1 of Article 9.
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