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.

---

---

---