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<h1>Article 27A of DTAA Limits Benefits for Tax Avoidance, Allows Enforcement of Domestic Laws to Prevent Evasion.</h1> Article 27A of the Double Tax Avoidance Agreement (DTAA) between Israel and another contracting state outlines the limitation of benefits. It states that benefits from the convention are not available to a resident if the primary purpose of their establishment or transactions is to obtain otherwise unavailable benefits. The article also allows a contracting state to enforce its domestic laws to prevent tax evasion or avoidance. Additionally, benefits under the convention are denied to individuals who are not the beneficial owners of the income in question.