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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 29 of DTAA with Norway Limits Treaty Benefits to Prevent Tax Avoidance Schemes and Ensure Legitimate Use</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) with Norway stipulates that the benefits of the agreement are not available to a resident of a contracting state if the primary or one of the primary purposes for the creation or existence of such a resident, or any transaction undertaken by them, is to obtain benefits under the agreement that would not otherwise be accessible. This provision aims to prevent abuse of the treaty by ensuring that its benefits are only available for legitimate purposes and not for tax avoidance strategies.
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