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of <h1>Article 28 of DTAA: Criteria for Entities to Qualify for Tax Benefits and Avoidance Limitations Explained.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between Sri Lanka and another Contracting State outlines the limitation of benefits for entities seeking tax advantages. To qualify, an entity must be a resident of a Contracting State and meet specific criteria, such as being a governmental entity, a publicly traded company, or a partnership with significant ownership by residents of the Contracting States. The article also allows benefits if the entity actively conducts business in its resident state, provided the income is related to that business. Benefits are denied if the primary purpose is tax avoidance. Recognized stock exchanges are specified for both countries.
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