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of <h1>DTAA Article 28: Limits on Benefits for Residents Lacking Genuine Business Activities to Prevent Tax Evasion or Avoidance.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between Estonia and another contracting state addresses the limitation of benefits. It states that the agreement does not affect domestic laws aimed at preventing tax evasion or avoidance. Benefits under the agreement are denied to residents or transactions primarily created to gain such benefits. Legal entities lacking genuine business activities fall under these provisions. If a resident is denied benefits, the competent authority of the denying state must inform the competent authority of the resident's state.
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