Prevention of tax avoidance or tax evasion preserves a state's right to apply domestic anti avoidance measures despite the treaty. Article 28A states that the Agreement shall not prevent a Contracting State from applying its domestic law and measures concerning the prevention of tax avoidance or tax evasion, thereby preserving the State's authority to enforce domestic anti avoidance rules despite treaty provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prevention of tax avoidance or tax evasion preserves a state's right to apply domestic anti avoidance measures despite the treaty.
Article 28A states that the Agreement shall not prevent a Contracting State from applying its domestic law and measures concerning the prevention of tax avoidance or tax evasion, thereby preserving the State's authority to enforce domestic anti avoidance rules despite treaty provisions.
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