МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 9
                        Associated enterprises

     1. Where
     a)  an enterprise of a Contracting State participates directly or
indirectly  in  the management, control or capital of an enterprise of
the other Contracting State, or,
     b)  the  same  persons  participate directly or indirectly in the
management, control or capital of an enterprise of a Contracting State
and an enterprise of the other Contracting State,
     and in either case conditions are made or imposed 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, by reason of those conditions, have not so
accrued,  may  be included in the profits of that 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 other Contracting State has been charged to tax in
that  other  State and the profits so included are profits which would
have  accrued  to  the  enterprise of the first-mentioned State if the
conditions made between the two enterprises had been those which would
have  been made between independent enterprises, then that other State
shall  make an appropriate adjustment to the amount of the tax charged
therein  on  those profits. In determining such adjustment, due regard
shall  be  had  to  the  other  provisions  of this Convention and the
competent  authorities  of  the  Contracting States shall if necessary
consult each other.
     3.  The  provisions  of paragraphs 1 and 2 shall not apply in the
case of fiscal fraudulence.