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of <h1>DTAA with Iran: Article 28 limits tax benefits if main purpose of transaction is to gain those benefits.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) with Iran stipulates that benefits under the agreement will not be granted for an income item if it is determined that one of the principal purposes of any arrangement or transaction was to obtain that benefit. However, benefits may still be granted if it can be shown that doing so aligns with the object and purpose of the relevant provisions of the agreement.
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