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<h1>DTAA with Ethiopia: Limitations on Benefits Target Tax Avoidance, Affect Entities Without Genuine Business Activities</h1> The Limitation of Benefits Article in the Double Tax Avoidance Agreement (DTAA) with Ethiopia allows a Contracting State to apply its domestic laws and measures to prevent tax avoidance or evasion. Residents of a Contracting State are not entitled to the benefits of the agreement if their arrangements are primarily aimed at obtaining such benefits. This provision also applies to legal entities lacking bona fide business activities.