Malaysia

2. Paragraph 1 shall also apply to the share of the profits from the operation ofships or aircraft derived by an enterprise of a Contracting State throughparticipation in a pool, a joint business or an international operating agency.1. Where­Article 9ASSOCIATED ENTERPRISES(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other Contracting State,or(b) the same persons participate directly or indirectly in the management, controlor capital of an enterprise of a Contracting State and an enterprise of the otherContracting State,and in either case conditions are made or imposed between the two enterprisesin their commercial or financial relations which differ from those whichwould be made between independent enterprises, then any profits whichwould, but for those conditions, have accrued to one of the enterprises, but, byreason of those conditions, have not so accrued, may be included in the profitsofthat enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that State--and taxes accordingly-- profits on which an enterprise of the otherContracting State has been charged to tax in that other State and the profits soincluded are profits which would have accrued to the enterprise of the firstmentioned State if the conditions made between the two enterprises had beenthose which would have been made between independent enterprises, thenthat other State shall make an appropriate adjustment to the amount of the taxcharged therein on those profits where that other State considers theadjustment justified. In determining such adjustment, due regard shall be hadto the other provisions of this Agreement and the competent authorities of theContracting States shall ifnecessary consult each other.Article 10DIVIDENDS1. Dividends paid by a company which is a resident of a Contracting State to aresident ofthe other Contracting State may be taxed in that other State.9