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<h1>Article 28 of DTAA with Colombia Targets Enterprises Exploiting Tax Benefits Without Genuine Business Activities</h1> The provisions outlined in Article 28 of the Double Tax Avoidance Agreement (DTAA) with Colombia allow a Contracting State to apply its domestic laws and measures to prevent tax avoidance or evasion. Enterprises created primarily to gain benefits under the agreement, which would otherwise be unavailable, are not entitled to such benefits. Additionally, legal entities lacking bona fide business activities are subject to these limitations.