Limitation of benefits: treaty relief denied when the main purpose is obtaining benefits, with mandatory inter authority notification. Limitation of Benefits denies Convention benefits to a resident when the main purpose or one of the main purposes of the resident's creation, existence, ... Summary
Limitation of benefits: treaty relief denied when the main purpose is obtaining benefits, with mandatory inter authority notification.
Limitation of Benefits denies Convention benefits to a resident when the main purpose or one of the main purposes of the resident's creation, existence, or of a transaction is to obtain those benefits; if benefits are denied, the competent authority of the denying State must notify the competent authority of the resident's State of residence.
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