This book provides an in-depth analysis of the concept of "associated enterprises" in article 9 of the OECD Model Tax Convention. It deals with this concept in article 9 of the OECD Model, company law, customs, IFRS and the Common Consolidated Corporate Tax Base. The study also discusses the historical development of the term "associated enterprises" and analyses the domestic concept of Brazil, China, Germany, India, the Netherlands, Sweden, the United Kingdom and the United States.