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of <h1>Tax Benefits Decoded: Residency, Ownership, and Income Criteria Define Eligibility Under Double Taxation Avoidance Framework</h1> The text details provisions for entitlement to benefits under a Double Tax Avoidance Agreement (DTAA), focusing on qualifying criteria for residents seeking tax benefits. It establishes comprehensive rules for determining eligibility, including conditions for individuals, companies, and entities based on ownership, trading status, business activities, and income sources. The provisions aim to prevent tax avoidance by setting detailed tests for benefit qualification, with mechanisms for competent authorities to grant exceptions based on specific circumstances and treaty objectives.
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