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of <h1>Bilateral Tax Agreement Prevents Double Taxation and Closes Loopholes for Improved Economic Cooperation</h1> The document presents a Double Taxation Avoidance Agreement (DTAA) between two states, following the UN Model (2021). The convention aims to eliminate double taxation on income and capital while preventing tax avoidance and evasion. The preamble emphasizes developing economic relationships, enhancing tax cooperation, and avoiding treaty-shopping arrangements that could lead to reduced taxation through indirect means.
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