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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Article 12: Double Tax Agreement Enhances International Tax Cooperation Without Restricting Existing Treaties or Arrangements.</h1> Article 12 of the Double Tax Avoidance Agreement between the Contracting Parties, including Saint Kitts and Nevis, states that the assistance possibilities offered by this agreement are neither restricted by nor restrict existing international agreements or arrangements related to tax cooperation. This provision ensures that the agreement functions alongside other international conventions, allowing for comprehensive cooperation in tax matters without limiting the scope of assistance available under other treaties or arrangements.