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of <h1>Double Tax Avoidance Agreement Limits Benefits for Entities Without Genuine Business Activities Under Article 28.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between Taipei and another territory addresses the limitation of benefits. It states that a resident of a territory cannot claim benefits under the agreement if the primary purpose, or one of the primary purposes, of the resident or an associated person is to obtain those benefits. Additionally, the article applies to legal entities lacking bona fide business activities, thereby preventing them from exploiting the agreement's provisions.
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