Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Tax Benefits Denied for Entities Using Arrangements Primarily to Obtain Double Tax Avoidance Advantages</h1> A resident of a Contracting State is denied tax reduction or exemption benefits under the Double Tax Avoidance Agreement if their arrangements are primarily aimed at obtaining these benefits. This limitation applies particularly to legal entities lacking genuine business activities.
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