TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 30 of DTAA: Limitation on Benefits Provisions to Prevent Tax Evasion; Denial for Improper Purpose or Lack of Genuine Activity.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between Georgia and another contracting state outlines the Limitation of Benefits provisions. It specifies that domestic measures to prevent tax evasion or avoidance remain unaffected. Benefits under the agreement are denied if a resident's primary purpose is to obtain such benefits improperly. This includes legal entities lacking genuine business activities. If benefits are denied, the competent authority of the denying state must inform the authority of the resident's state.
TaxTMI 
TaxTMI 
