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of <h1>Tax Treaty Limits: No Benefits for Arrangements Exploiting DTAA; Genuine Business Activities Required for Legal Entities.</h1> The Limitation of Benefits article in the Double Tax Avoidance Agreement (DTAA) between contracting states, such as Indonesia, specifies that domestic laws on tax avoidance or evasion remain applicable, regardless of their description in the agreement. A resident of a contracting state cannot claim benefits if their arrangements primarily aim to exploit the agreement. Legal entities lacking genuine business activities are also subject to these provisions, ensuring that only legitimate entities benefit from the treaty.
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