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of <h1>Article 29 of UAE Double Tax Agreement Replaced by MLI Article 7 to Curb Treaty Abuse with Principal Purposes Test.</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between the UAE and another contracting state has been replaced by Article 7 of the Multilateral Instrument (MLI), which introduces a principal purposes test to prevent treaty abuse. This provision denies benefits under the agreement if it is determined that one of the principal purposes of a transaction or arrangement was to obtain those benefits improperly, unless granting them aligns with the agreement's objectives. This aims to prevent entities without genuine business activities from exploiting the agreement for tax advantages.
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