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of <h1>Article 28 of DTAA: No Limits on Tax Exclusions, Exemptions, Deductions, Credits, or Allowances by Contracting States' Laws.</h1> The provisions outlined in Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States ensure that the agreement does not limit any current or future tax exclusions, exemptions, deductions, credits, or allowances provided by the laws of either state. Additionally, it does not restrict any special taxation arrangements related to economic or technical cooperation between the states. The competent authorities of each Contracting State are authorized to prescribe regulations to implement the agreement's provisions effectively.
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