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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 28 of DTAA: Tax Benefits Not Limited by State Law; Article 7 MLI Introduces Principal Purposes Test.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) outlines miscellaneous rules between contracting states, emphasizing that the agreement does not limit any tax benefits provided by a state's laws. Competent authorities may directly communicate to apply the agreement. Disputes over tax measures under the agreement can be brought to the Council for Trade in Services only with both states' consent. Article 7 of the Multilateral Instrument (MLI) introduces a Principal Purposes Test, denying treaty benefits if obtaining them was a primary purpose of an arrangement, unless it aligns with the agreement's objectives.
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