TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 27B denies Double Tax Avoidance Agreement benefits when obtaining benefits was principal purpose of arrangement</h1> Article 27B establishes an anti-abuse provision in the Double Tax Avoidance Agreement between India and Oman. Benefits under the treaty are denied if obtaining such benefits was one of the principal purposes of any arrangement or transaction, unless granting the benefit aligns with the treaty's object and purpose. This provision prevents treaty shopping and artificial arrangements designed primarily to access tax benefits. The determination requires consideration of all relevant facts and circumstances surrounding the arrangement or transaction.
TaxTMI 
TaxTMI 
