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of <h1>DTAA with Malaysia: Limitation of Benefits targets tax avoidance, denying benefits to exploitative arrangements and non-genuine entities.</h1> The Limitation of Benefits article in the Double Tax Avoidance Agreement (DTAA) with Malaysia stipulates that a Contracting State may apply its domestic laws concerning tax avoidance or evasion, regardless of the Agreement's provisions. Residents of a Contracting State are not entitled to the Agreement's benefits if their arrangements primarily aim to exploit these benefits. Additionally, legal entities lacking genuine business activities are subject to these provisions, ensuring that the Agreement is not misused for tax avoidance purposes.
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