Domestic anti avoidance measures remain effective despite treaty provisions, allowing states to enforce anti tax evasion laws domestically. Article 28A provides 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; it operates as a non derogation clause preserving domestic anti avoidance and anti evasion enforcement notwithstanding 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.
Domestic anti avoidance measures remain effective despite treaty provisions, allowing states to enforce anti tax evasion laws domestically.
Article 28A provides 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; it operates as a non derogation clause preserving domestic anti avoidance and anti evasion enforcement notwithstanding treaty provisions.
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